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Facts
The Assessee's returned income was Rs. 63,08,990/-, but the assessment order computed it at Rs. 1,88,08,990/-. The Assessee appealed to the Ld. CIT(A), who dismissed the appeal. The Assessee then filed the present appeal before the Tribunal.
Held
The Tribunal found that the Ld. CIT(A) had dismissed the appeal ex-parte without providing the Assessee an opportunity to be heard and without deciding all grounds on merits. Therefore, the matter was remanded to the Ld. CIT(A) for a fresh decision.
Key Issues
Whether the Ld. CIT(A) erred by dismissing the appeal ex-parte and without deciding all grounds on merits, violating principles of natural justice.
Sections Cited
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Income Tax Appellate Tribunal, DELHI
ORDER PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-24, New Delhi (‘Ld. CIT(A) for short), New Delhi dated 09/12/2024for the Assessment Year 2022- 23.
Brief facts of the case are that, an assessment order came to be passed on 29/03/2024 by computing the income of the Assessee at Rs. 1,88,08,990/-, as against the returned income of Rs. 63,08,990/-.
Aggrieved by the assessment order dated 29/03/2024, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 09/12/2024, dismissed the Appeal filed by the Assessee.
Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the first appeal of the Assessee.
Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.