UDHRI UVARAJ,SALEM vs. ITO, WARD-1(4), TIRUPPUR

This appeal by the assessee is arising out of the order dated 31.10.2025, passed by the Learned Commissioner of Income Tax (Appeal), NFAC, Delhi (in short “ld.CIT(A)”) for the assessment year (A.Y) 2010-11 against the order u/s.143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter the ‘Act’) passed by the Assessing Officer (AO), Ward-1(4), Tirupur dated 29.12.2018.

Brief facts of the case are that the assessee is an individual and had not filed his return of income for A.Y 2010-11. Based on the information available from the department that the assessee had sold immovable properties to the tune of Rs.10,23,150/- during A.Y.2010-11, the case was re-opened u/s.147 of the Act and the Assessing Officer issued statutory notices to the assessee and called for details. In response, the assessee appeared and submitted a reply along with supporting documents for verification. On perusal of the documents submitted by the assessee, the AO made additions to the tune of Rs.4,81,498/- as long term capital gain and short term capital gain by arriving at a total income of Rs.5,67,556/- for the A.Y.2010-11 and concluded the assessment proceedings by passing an order u/s.143(3) r.w.s 147 of the Act dated 29.12.2018.

Aggrieved by the order of the AO, the assessee preferred an appeal before the ld.CIT(A), NFAC on 08.02.2019.

At the outset, we observed that ld.CIT(A) has provided eight opportunities for the assessee to appear for hearings as detailed in paragraph 1 of the ld.CIT(A) order to support the appeal of the assessee. However, the assessee chose to be silent and did not respond to any of the notices and hence, the ld.CIT(A), NFAC dismissed the appeal filed by the assessee by confirming the order of the AO by passing an order dated 31.10.2025. Aggrieved by the order of the ld.CIT(A), the assessee preferred an appeal before us.