MDGUPTA DEVELOPERS PRIVATE LIMITED,GHAZIABAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), GHAZIABAD, GHAZIABAD

It emerges from the record that in proceedings before the Learned CIT(A) the assessee on 12.07.2025 made a request to fix the date of hearing to enable him to represent the case effectively, whereas the Learned CIT(A) without granting any further opportunity disposed of the appeal on 16.07.2025, that too ex parte. Hence, the instant Appeal before us. Under these facts and circumstances of the matter, the Learned Senior Counsel Mr. Kapoor submitted before the Bench that since the principle of natural Justice has evidently been violated by the Learned CIT(A), the assessee be given a further opportunity to represent its case afresh before the First Appellate Authority, and therefore, the matter be remitted to the file of the said Authority below. The Learned DR could not controvert such submission made by the Learned AR.

Having heard the Learned Counsels appearing for the respective parties and having regard to the facts and circumstances of the matter, in order to afford an opportunity to the assessee to represent his case effectively and to prevent the miscarriage of justice, we deem it fit and proper to remit the matter back to the file of the Learned First Appellate Authority for decision afresh with a direction to adjudicate the matter upon granting an opportunity of being heard to the assessee and upon considering the evidence on record or any other evidence which the clear that in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at liberty to proceed with the matters and finalize the same strictly in accordance with law. We order accordingly.