PUTHUKALAN PAYENTE VALAPPIL MIFTHAH,WAYANAD vs. ITO WARD 1, KALPETTA

This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax(Appeals), National Faceless Appeal Centre (NFAC), Delhi, [hereinafter the “Ld.CIT(A)”] dated 01.07.2025for the Assessment Year 2018-19 (hereinafter the "AY").

Brief facts of the case are that the AO made addition of Rs.2,00,72,574/- u/s.69A of the Act. Aggrieved by the addition and ex-parte order of the AO u/s.1144 r.w.s.147 r.w.s144B of the Act, the assessee filed appeal before the ld. CIT(A). However, before the

Before us also, the ld.AR submitted that reason for non- compliance is that the assessee is a small businessman residing in remote village in Wayanad, Kerla. He further submitted that the assessee is not well versed with online proceedings and was not actively using his registered email Account. He further pleaded for one more opportunity to plead the case before the CIT(A). Per contra, the Ld. Departmental Representative (‘DR’) for the revenue pleaded for dismissal of the appeal on the ground that the assessee is a habitual defaulter in appearing before the authorities below.

We have gone through the orders of lower authorities and submission addressed by both the parties. We are of the considered view that in the interest of justice, assessee should be given one more opportunity before the ld. CIT(A) to plead and file all relevant evidences/documents if any, to prosecute its case. Therefore, in the light of aforesaid factual position, we deem it fit to set aside the appeal to the file of the ld. CIT(A) for denovo adjudication of appeal on merits. The Ld. CIT(A) who shall proceed for de novo adjudication of appeal after providing proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case forthwith without any fail, failing which, the Ld. CIT(A) shall be at liberty to proceed with the appellate proceedings as per law.