VED PARKASH,KHASPUR, HARYANA vs. INCOME TAX OFFICER, WARD 2 , NARNAUL, HARYANA

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.

It emerges at the outset during the course of hearing that the learned Assessing Officer’s detailed discussion has proceeded ex-parte against the assessee u/s 144 of the Act thereby making the corresponding disallowances/additions herein. The assessee also does not appear to have either filed Ved Parkash all of his supportive evidence before the Assessing Officer In appeal before the learned CIT(A), the assessee filed written submissions. The learned CIT(A) without considering the submissions filed by the assessee has dismissed the appeal on the ground that the assessee has failed to file supportive evidence before the Assessing Officer.

Faced with this situation, I find that the power of first appellate authority or co-terminus to Assessing Officer. If the supportive evidence by the assessee were filed before the learned CIT(A) for the first time, the learned CIT(A) ought to have considered the evidence filed before him on merit or remand the case to the Assessing Officer for his afresh adjudication. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the assessee shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 20/08/2025.