PANKAJ AGGARWAL,DELHI vs. ITO,WARD-1(2)(1), MEERUT
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld.
Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre
(‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 29/08/2024 for the Assessment Year 2014-15. 2. Brief facts of the case are that, an assessment order came to be passed on 26/05/2023 by computing the income of the Assessee at Rs.
2,47,70,170/-, as against the returned income of Rs. 9,91,280/- by making an addition of Rs. 2,37,78,890/- on account of Long Term
Capital Gain. Aggrieved by the assessment order dated 26/05/2023, the 2
Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 29/08/2024, 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 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. Date:- 29 .07.2025 R.N, Sr.P.S*