PASCHIMI RUDRAPUR F S S LIMITED,DANPUR vs. INCOME TAX OFFICER WARD 2(1)(4), RUDRAPUR

We note that the learned CIT(A) has proceeded ex-parte against the assessee whilst upholding the Assessing Officer’s impugned action making the corresponding disallowance(s)/addition(s) in issue. We thus take up the assessee’s main appeal itself for final disposal with the consent of both the parties.

This assessee’s appeal is directed against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081503590(1), dated 07.10.2025 involving proceedings under section 147 r.w.s. 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A). The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.