Amandeep Kaur Vs Assessment Unit/NFAC (ITAT Delhi)
CIT(A) Cannot Confirm Addition Ex Parte by Merely Relying on Assessment Order: Delhi ITAT Restores Appeal
The assessment was completed under sections 147 and 144B. In the subsequent appeal, the CIT(A) passed an ex parte order, sustaining the addition by simply relying upon the findings of the Assessing Officer.
The Delhi ITAT observed that the CIT(A) had neither properly examined the substantive grounds raised by the assessee nor recorded detailed findings on the merits of the disputed issues.
Accordingly, in the interest of justice, the Tribunal restored the matter to the CIT(A) with directions to provide the assessee a proper opportunity of hearing and decide the appeal afresh on merits through a reasoned order.
The assessee was also directed to appear before the CIT(A), make proper submissions and cooperate with the appellate proceedings. The appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
1. This appeal is filed by the assessee against the order passed by the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 05.01.2026 for the Assessment Year 2016-17.
2. None appeared on behalf of the assessee. However, assessee filed adjournment application which was rejected by the Bench. We are proceeding to decide the appeal with the assistance of the ld. DR of the Revenue.
