MOHIT JAIN,INDORE vs. ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, INDORE

आदेश/ O R D E R

Per B.M. Biyani, A.M.:

Feeling aggrieved by order of first-appeal dated 20.08.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 29.03.2024 passed by learned Assessment Unit of Income-tax Department [“AO”] u/s 144 r.w.s. 144B of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2022-23, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).

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Mohit Jain ITA No. 844/Ind/2025 - AY 2022-23

ex-parte qua assessee for the reason that the assessee did not make any

submission before him despite opportunities given. He further submits that

the CIT(A) has simply confirmed the order passed by AO and thereby upheld

the additions but the grounds/issues raised by assessee in first appeal

requires an apt adjudication by CIT(A) on merit in accordance with

provisions of 250(6) of the Act which provides “The order of the

Commissioner (Appeals) disposing of the appeal shall be in writing and shall

state the points for determination, the decision thereon and the reason for the

decision.”. In so far as the non-prosecution by assessee is concerned, Ld. AR

pointed out that the assessee provided email id: mohit@shankeshwar.co in

Form No. 35 filed to CIT(A) but the CIT(A) issued notices of hearing of

first-appeal to mohitj7000@gamil.com, copies of notices issued by CIT(A) are

placed before bench. Ld. AR submitted that the assessee’s correct email id in

pre-existing database of Income-tax Department was

mohit79000@gmail.com. Thus, Ld. AR contended, the CIT(A) neither issued

notices to the email id provided by assessee in Form No. 35 nor pre-existing

email id available in database of Income-tax Department; the Ld. CIT(A) has

issued notices to an altogether different email id which has no connection to

assessee. Therefore, the impugned order passed by CIT(A) deserves to be set

aside.

also ex-parte since the assessee was not able to make representation before

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Mohit Jain ITA No. 844/Ind/2025 - AY 2022-23

AO as all notices including show-cause notice were sent to assessee’s e-mail

which remained unnoticed by assessee. However, the assessee is having all

details and documents in possession and is ready and willing to make a

proper representation before AO if an opportunity is given. With this, Ld. AR

prays that it would be better if the present matter is remanded to the file of

AO for a proper and vehement adjudication of assessee’s case after

examining assessee’s details and documents.

but makes a request to direct the assessee to represent his case before AO

and do not seek unnecessary adjournments.

of natural justice and also bearing in mind that no prejudice would be

caused to revenue if the present matter is restored at the level of AO, we

remand this matter back to the file of AO for adjudication afresh, at the risk

and responsibility of assessee. The AO shall give necessary opportunity of

hearing to assessee and pass an appropriate order uninfluenced by his

earlier order. The assessee is also directed to remain vigilant and ensure

participation in the hearings as may be fixed by AO and do not seek

unnecessary adjournments failing which the AO shall be at liberty to pass

appropriate order in accordance with law. Ordered accordingly.

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Mohit Jain ITA No. 844/Ind/2025 - AY 2022-23

Order pronounced in open court on 20/03/2026

Sd/- Sd/-

(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER

Indore िदनांक/Dated : 20/03/2026 Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore

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