MODI NATURALS LIMITED,DELHI vs. DCIT CIRCLE 17(2), DELHI

Aggrieved by the impugned order, the assessee is in appeal before us.

We have heard the ld. AR and the ld. DR. The ld. AR at the very outset submitted that the impugned order passed by the ld. CIT(A) is ex-parte without affording effective opportunity of

The ld. DR on the other hand left it to the discretion of the court to consider the submission stating that it is the assessee who has deliberately suffered the ex-parte order.

We have considered the submission and examined the record. It is simply stated that statutory notices u/s 250(1) of the Act were issued on various dates for furnishing submission on ITBA portal. Nothing is mentioned in the order as to whether the said notices were ever received by the assessee or served upon the assessee as per prescribed procedure.

In view of the above facts and circumstances, it is evident that the impugned order has been passed without effective hearing and principle of natural justice has not been followed. The end of justice shall be met in case the matter is restored to the file of the Ld. CIT(A) for deciding the issue afresh by affording an effective opportunity of hearing and considering the submissions to be made by the appellant/assessee. The assessee/appellant is also directed to make the necessary

In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 23/06/2026. Sd/- Sd/- (S. Rifaur Rahman) (Raj Kumar Chauhan) Accountant Member Judicial Member Dated: 23/06/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR