2026 (5) TMI 394

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....enue : Shri Rajesh Sakhardande, SR. DR ORDER PER SANDEEP SINGH KARHAIL, J.M. The assessee has filed the present appeal against the impugned order dated 18/11/2025, passed under section 250 of the Income Tax Act, 1961 ("the Act") by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, ["learned CIT(A)"], for the assessment year 2017-18. 2. During the....

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....148A of the Act, and the same reads as follows: - "151. Specified authority for the purposes of section 148 and section 148A shall be,- (i) Principal Commissioner or Principal Director or Commissioner or Director, if three years or less than three years have elapsed from the end of the relevant assessment year; (ii) Principal Chief Commissioner or Principal Director Gene....

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.... evident that the order under section 148A(d) was passed after approval from one of the Specified Authorities under section 151(ii) of the Act. Therefore, we do not find any infirmity in the approval granted for passing the order under section 148A(d) of the Act. 6. In the present case, at the outset, it is evident that the learned CIT(A) has passed the order ex parte due to the non-appearance ....

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....m 407 (Bombay), the Hon'ble Jurisdictional High Court held that the Commissioner (Appeals) cannot dismiss the appeal on account of non-prosecution of the appeal by the assessee. Consequently, we deem it fit and proper to set aside the impugned order and restore the matter to the file of the learned CIT(A) for de novo adjudication of the appeal on merits. We further direct that no order shall be pa....