RAVI SHARMA,GWALIOR vs. ITO, GWALIOR

This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 29.08.2025 for Assessment Year 2023-24.

None appeared on behalf of the assessee. wE proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and dismissed the appeal. It is observed that ld. CIT (A) has not decided the issue on merit and affirmed the order of the Assessing Officer who has also passed the order ex-parte u/s 144 r.w.s. 144B of the Income-tax Act, 1961. Ld. DR of the Revenue relied on the orders of the lower authorities.

We have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, we are of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, we remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. We hold and direct accordingly.

In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 17th day of December, 2025 after the conclusion of the hearing.