M/S. NATRAJAN RAJESHWARI,CHENNAI vs. ITO, NCW-19(6), CHENNAI

This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as ‘Ld.CIT(A)‘), Delhi, dated 26.03.2025 for Assessment Year (hereinafter referred to as ‘AY‘) 2015-16.

At the outset, the Ld.AR of the assessee brought to our notice that the impugned order of the Ld.CIT(A) is an ex parte order qua assessee.

Per contra, the Ld.DR doesn’t want us to grant one more opportunity to the assessee.

Having heard both the parties and after perusal of the records, we note that the Ld.CIT(A) has passed ex parte order qua assessee, without going into the merits of the appeal raised by the assessee. It is noted that the Ld.CIT(A) had issued two (2) notices on 11th February 2025 & 18th February 2025 directing the assessee to comply with the notices by 25th February 2025 and thereafter, has passed the order on 26th March, 2025 In this regard, the Ld.AR brought to our notice that the assessee didn’t receive any notices, therefore, it couldn’t respond to the notices issued by the Ld.CIT(A). Be that as it may, since the impugned order of the Ld.CIT(A) is without hearing the assessee, there is per-se violation of natural justice. Hence, in the interest of justice and fair play, we are (AY 2015-16) M/s. Natrajan Rajeshwari inclined to grant one more opportunity to the assessee. Therefore, we set aside the impugned order of the Ld.CIT(A) and restore the appeal back to his file with a direction to adjudicate the grounds of appeal as envisaged u/s.250(6) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act‘). The assessee is also directed to file relevant documents/written submissions without fails before the Ld.CIT(A) and the Ld.CIT(A) to pass speaking order in accordance to law after hearing the assessee.

In the result, appeal filed by the assessee is allowed for statistical purposes.