MALATHI GOPAL PATHANGE,MYSORE vs. INCOME TAX OFFICER, WARD-4(2)(1), BANGALORE

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 27/01/2025 in DIN No. ITBA/NFAC/S/250/2024-25/1072601178(1) for the assessment year 2017-18.

The assessee has raised several grounds of appeal, but the main issue is whether the ld. CIT(A) was right in passing the order without providing an opportunity of being heard to the assessee, thereby violating the principles of natural justice.

During the hearing, the learned AR for the assessee submitted that the order passed by the ld. CIT(A) violates the provisions of section 250(1) of the Act, 1961, because no notice of hearing was served on the assessee. The learned AR stated that the ld. CIT(A) passed the order without giving the assessee a chance to present her case. He emphasized that as per section 250(1) of the Act, it is mandatory to provide the assessee an opportunity to be heard before passing any order. Accordingly, he prayed that the matter be restored to the ld. CIT(A) for fresh adjudication after giving due opportunity to the assessee as per law.

The learned DR appearing for the Revenue did not controvert the submission made by the learned AR regarding the non-issuance of notice under section 250(1) of the Act.