DODDE GOWDA PRAKASH,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6(1)(1), BENGALURU

The assessee has raised 6 grounds of appeal, out of which, in ground Nos.1 & 2, the assessee has challenged the order of ld. CIT(A) on the ground that the same has been passed in utter disregard of the principles of natural justice.

At the outset, ld. Counsel appraising ground Nos.1 & 2 argued that the ld. CIT(A) has decided the appeal without serving the notice of hearing on the assessee. Dodde Gowda Prakash, Bangalore Page 2 of 2 4. Ld. D.R. relied upon the orders of authorities below.

We have heard the rival submissions and perused the materials available on record. Perusal of the ld. CIT(A)’s order would show that the office of the ld. CIT(A) has issued 6 notices to the assessee through ITBA portal. However, the office of ld. CIT(A) has failed to demonstrate as to whether any notice of hearing was actually served upon the assessee. Further, the ld. CIT(A) has no power to dismiss the appeal of the assessee in limine, without discussing the merits of the case as held by the Hon’ble Bombay High Court n the case of PCIT vs. Premkumar Arjundas Luthra reported in 297 CTR 614(Bom). Therefore, considering the facts and circumstances of the case, we deem it appropriate to restore the matter to the file of ld. CIT(A) for deciding afresh in accordance with law. Needless to say, that the ld. CIT(A) would provide meaningful opportunity to the assessee before passing any order.

In the result, appeal of the assessee stands allowed. Order pronounced in the open court on 24th June, 2025 (Prashant Maharishi) Vice President (Prakash Chand Yadav) Judicial Member