RANJIT BHULLAR SINGH,GARHSHANKAR vs. DEPUTY COMMISSIONER OF INCOME TAX(INTL. TAXATION), CHANDIGARH

Grounds of appeal, as raised by the Assessee are reproduced as under: 1. That the learned CIT(A) erred in law and facts of the case by dismissing the appeal ex- parte without passing detailed order and considering appeal on merits.

That the learned CIT(A) erred in law and facts of the case by not adjudicating on the ground that the assessment made by the AO is against the law as the notice u/s 148 is not issued as per law and reasons were not provided to the assessee.

That the learned CIT(A) erred in law and facts of the case by not adjudicating on the ground that assessment made by the AO is against the law as the assessment was not framed by the AO who has issued notice under section 148. 4. That the learned CIT(A) has erred in law and facts of the case by not adjudicating on the ground that the AO is not justified in passing order u/s 144 in spite of there being adjournment request from the assessee and facts being on file regarding source of income of the assessee.

At the very outset, the ld. DR brought it to the notice of the Bench that nobody has been appearing in this case right from the beginning despite the fact that the Assessing Officer passed the assessment order u/s 144 of the Income Tax Act, 1961 (in short 'the Act') and the Ld. CIT(A) has passed the appellate order ex-parte because of the non-appearance before him.

We have considered the ex-parte order passed by the Assessing Officer and also the ex-parte appellate order passed by the Ld. CIT(A) and we are of this considered view that the Assessee has not appeared before the authorities below. The Assessee has also not got any occasion to file its submissions before the authorities below. Therefore, keeping in view the element of natural justice we are inclined to remand this matter back to the file of the Ld. CIT(A) for adjudication afresh.

Accordingly, the case is remanded back to the file of the Ld. CIT(A) for adjudication afresh on merit, by considering the submissions of the Assessee and the relevant material available on record. Needless to say, that the CIT(A) shall afford due, reasonable and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. 6. In the result, Assessee’s appeal is allowed for Statistical Purposes. Order pronounced on 8.12.2025. ( LALIET KUMAR ) Accountant Member “आर.के.” आदेश कȧ ĤǓतͧलͪप अĒेͪषत / Copy of the order forwarded to : 1. अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File सहायक पंजीकार/