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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) which dismissed the appeal. The assessment order was passed ex-parte, computing income at Rs. 3,18,28,559/-, after making additions under Section 143(3) of the Income Tax Act.
Held
The Tribunal held that the impugned order of the Ld. CIT(A) was passed ex-parte without hearing the assessee and did not decide all grounds on merits. Therefore, the matter was remanded to the Ld. CIT(A) for fresh decision.
Key Issues
Whether the Ld. CIT(A) erred in passing an ex-parte order without hearing the assessee and deciding all grounds on merits. Whether the matter should be remanded for fresh adjudication.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI
ORDER
PER YOGESH KUMAR, U.S. JM:
This appeal is filed by the Assessee against the order of the Commissioner of Income Tax (Appeals)-31, Delhi, (‘Ld. CIT(A)’ for short) dated 29/07/2025 pertaining to the Assessment Year 2017-18.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
Brief facts of the case are that, an assessment order came to be passed under Section 143(3) of the Income Tax Act, (‘Act’ for short) on 30/12/2018 by computing the income of the Assessee at Rs. 3,18,28,559/-, by making certain additions. Aggrieved by the assessment order dated 30/12/2018, Assessee preferred an Appeal
Ranbir Singh Godara Vs. ACIT before the Ld. CIT(A). The Ld. CIT(A) vide order dated 29/07/2025, dismissed the Appeal filed by the Assessee. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Departmental Representative relying on the order of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that, while deciding the Appeal the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.