ROSHAN AGARWAL,SIKKIM vs. I.T.O., WARD - 3(1),, GANGTOK
The present appeal filed by the assessee arises from order dated
05.11.2019passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Siliguri [hereafter
“the Ld. CIT(A)].
2. At the outset, the Ld. counsel for the assessee submitted that the order before the Assessing Officer as well as the Ld. CIT(A) were passed ex-parte without the representation of the assessee. Therefore, in the interests of substantive justice and fair play, the appeal may be restored to the file of Assessing Officer.
2
Roshan Agarwal
The Ld. DR did not oppose the contentions of the AR. Accordingly, we restore the issue to the file of AO with a direction to decide the same after affording a reasonable opportunity of being heard to the assessee.
3. In result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 23.12.2025 (Rajesh Kumar)
Accountant Member
Dated: 23.12.2025
AK,Sr. P.S.
Copy of the order forwarded to:
1. Appellant
2. Respondent
3. Pr. CIT
4. CIT(A)
CIT(DR)
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By order