NUPUR JAIN,NEW DELHI vs. ITO, W-47(1), NEW DELHI

That under the facts and circumstances of the case, Ld. CIT(A) erred in law in upholding the assessment framed by Assessing Officer U/s. 147/144 since it is liable to be annulled both on merit and legally.

That under the facts and circumstances of case, Ld. CIT(A) erred in upholding the initiation of re-assessment proceedings which is time barred and hence Re-assessment order passed is liable to be annulled. 6. That under facts and circumstances, Ld. CIT(A) erred in upholding the reasons recorded by A.O. for initiation of Re-6 assessment proceedings which is wrong and invalid, hence re- assessment order passed on the basis of said reasons liable to be quashed.

That under facts and circumstances, Ld. CIT(A) erred in law 7 in sustaining the approval U/s. 151 granted by Pr. CCIT, Delhi Rs. 0 which is invalid, mechanical and without jurisdiction. 8. That under the facts and circumstances, Ld. CIT(A) as well as 8 Ld. A.O. erred in law in not providing reasonable opportunity of Rs. 0 being heard.

That under the facts and circumstances of the case, Ld.CIT(A) as well as Ld. A.O. failed to provide adverse material. used

At the very outset the Ld. Counsel of the assessee brought it to the notice of the Bench that the order in this case has been passed exparte by the Ld. CIT(A) without providing adequate and reasonable opportunity to the assessee of being heard.

The Ld. Counsel also argued that an adjournment application was filed before the ld. CIT(A) but he did not consider the adjournment application and decided the appeal exparte.

It was further brought to the notice of the Bench that the assessee had not filed any submission before the ld. CIT(A) and therefore, the Ld. CIT(A) has dismissed the appeal exparte without considering any documents/ details of the assessee.

Per contra the ld. DR relied on the order of the Ld. CIT(A).

We have considered the findings given by the Ld. CIT(A) in the appellate order and we have also considered the arguments made by the Ld. Counsel of the assessee as well as by the Ld. DR. We are of this considered view that natural justice demands that before taking any decision for passing an order against any applicant adequate opportunity of being heard should be provided. In this case the assessee had filed an application for adjournment but instead of taking note of adjournment application the Ld. CIT(A) has decided the appeal exparte. Therefore, in our considered view the assessee deserves one more opportunity. Accordingly, this case is remanded back to the file of the Ld. CIT(A) for fresh adjudication after giving adequate opportunity to the assessee as required under law. The assessee is also directed to cooperate with the revenue in filing all the details and documents in time to get the case adjudicated at the earliest.

In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open Court on 06.08.2026.

Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT