RAJA QURESHI,HAPUR vs. INCOME TAX OFFICER, HAPUR

There is a delay of 30 days in filing the appeal. An application for condonation of delay has been filed contents whereof seems to be genuine. Hence, the delay is condoned.

None appeared at the time of call. It also appears from the record that the order passed by the Ld. AO is admittedly ex-parte one, upon which the appeal was preferred by the assessee which was decided on 16.10.2024 by the Ld. CIT(A). However, since the assessee was never represented before the authorities below in our considered opinion, in order to prevent the miscarriage of justice the assessee be given a further opportunity of being heard to represent its case effectively before the First Appellate Authority. With the aforesaid observation we set aside the issue to the file of Ld. CIT(A) for consideration afresh and to pass a reasoned order upon granting an opportunity of being heard to the assessee and upon considering the evidences on record or any other evidence which the assessee may chose to file at the time of hearing of the matter. It is also made clear that in the event, the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to dispose of the issue strictly in accordance with law.

The appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 04.06.2025 (Khettra Mohan Roy) (Madhumita Roy) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 26.06.2025