BHARATI NIMBA PATIL,NASHIK vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

There is delay in filing of the present appeal. We are satisfied with the reasons mentioned in the application for condonation of delay duly supported by an affidavit that the applicant was prevented by sufficient cause for not filing the appeal within the prescribed time limit. After hearing Ld. DR, we condone the delay and proceed to adjudicate the appeal. 3 4. Facts of the case, in brief, are that the assessee is an individual and furnished her return of income on 28.11.2014 by declaring an income of Rs.5,99,210/-. The case was reopened u/s 147 of the IT Act on the basis of information that the assessee along with others have sold immovable property and received an amount of Rs.48,75,000/- as her share out of the sale proceeds. Accordingly, notices u/s 148 and 142(1) and show cause notices and draft assessment order respectively were issued to the assessee. However, the assessee did not reply to any of the above notices and consequently the Assessing Officer completed the assessment u/s 143(3) r.w.s. 144 r.w.s. 144B of the IT Act by determining total income at Rs.54,74,210/- as against the income returned by the assessee at Rs.5,99,210/-. The above assessed income includes addition of Rs.48,75,000/- on account of short-term gain on sale of immovable property. 5. Being aggrieved with the above assessment order, the assessee preferred an appeal before Ld. CIT(A)/NFAC. Since the assessee remained absent, Ld. CIT(A)/NFAC dismissed the appeal filed by the assessee for want of prosecution. 4 6. It is the above order against which the assessee is in appeal before this Tribunal. 7. We have heard Ld. Counsels from both the sides and perused the material available on record. In this regard, we find that Ld. CIT(A)/NFAC dismissed the appeal for want of prosecution. It is the sole prayer of the assessee that if one opportunity is provided to her, she is in a position to explain her case before the Assessing Officer instead of remanding the matter back to the file of Ld. CIT(A)/NFAC. In this regard, we find that the assessment order as well as the appellate order both were passed ex-parte i.e. in the absence of the assessee since the notices were sent on some different email ID. 8. Considering the totality of the facts of the case and in the interest of justice and without going into merits of the case, we deem it appropriate to set-aside the ex-parte order passed by Ld. CIT(A)/NFAC and after obtaining no objection from Ld. DR, remand the matter back to the file of the Assessing Officer to pass the assessment order afresh as per fact and law after providing reasonable opportunity of hearing to the assessee. The assessee is also hereby directed to respond to the notices issued by the 5 Assessing Officer in this regard and also directed to produce reply, submission, explanation and evidences in support of its contentions without taking any adjournment under any pretext, otherwise the Assessing Officer shall be at liberty to pass appropriate order as per law. Thus, the grounds of appeal raised by the assessee are allowed for statistical purposes. 9. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on this 15th day of December, 2025. (MANISH BORAD) JUDICIAL MEMBER

गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER,