ARHAAN LIFE STYLE PRIVATE LIMITED,KHANPUR, NEW DELHI vs. ITO WARD 3(2), NEW DELHI

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre (‘NFAC’ for short), New Delhi dated 25/09/2023 for the Assessment Year 2017-18.

The Ld. Counsel for the Assessee submitted that the order impugned has been passed by the Ld. CIT(A) is ex-parte, wherein the Ld. CIT(A) has passed the order impugned without providing opportunity of being heard to the Assessee, which is in violation of principals of natural justice. Therefore, sought for remanding the matter to the file of the Ld. CIT(A).

Per contra, the Ld. Departmental Representative submitted that the Assessee has not appeared before the Ld. CIT(A) even after service of the notice, therefore, the order impugned dismissing the Appeal of the Assessee has been rightly passed which requires no interference at the hands of the Tribunal.

We have heard the Ld. Departmental Representative and perused the material available on record. As could be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte. The Ld. CIT(A) has not decided all the grounds of appeal of the Assessee in detail while dismissing the Appeal of the Assessee. Considering the above facts and circumstances with an intention to render substantial justice, we set aside the order of the Ld. CIT(A) and remand the matter to the file of the Ld. CIT(A) with a direction to pass fresh order in accordance after hearing the Assessee. The Assessee is also directed to co-operate with the appellate proceedings without fail.