BHAVARIBAI, L/H. AJEETHRAJ CHORDIA,CHENNAI vs. ITO, NCW-4(5), 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 “the Ld.CIT(A)”), Delhi, dated 17.03.2025 for the Assessment Year (hereinafter referred to as "AY”) 2012-13.

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 give one more innings to the assessee.

Having heard both the parties and after perusal of the aforesaid submissions and after going through the impugned order of the Ld.CIT(A), we find that the Ld.CIT(A) has dismissed the appeal only on the ground that the assessee didn’t respond to his three (3) notices, within a period of ‘45’ days. In this regard, the Ld.AR brought to our notice that due to technical glitches, the assessee wasn’t aware of the notices which may have gone to the ‘spam’ account, which led to the Ld.CIT(A) passing the impugned order. Be that as it may, we note that the Ld.CIT(A) has passed the impugned order, without hearing the assessee which is in violation of natural justice. Therefore, we don’t countenance the action of the Ld.CIT(A) since he was duty bound to pass (AY 2012-13) Bhavaribai order in accordance with sub-section (6) of section 250 of the Income Tax Act, 1961 by passing a reason order on the grounds of appeal raised by the assessee. Having not done so, we set aside the same and restore the appeal back to the file of the Ld.CIT(A) with a direction to adjudicate the grounds of appeal in accordance to law after hearing the assessee.