PUSPAHAS AGRAWAL,NOIDA vs. DCIT, CC 1 , NOIDA

The assessment orders came to be passed on 08/12/2019, 15/03/2024 and 16/03/2024 u/s 144 /147 of the Income Tax Act, 1961 ('Act' for short) by making certain additions pertaining to the Assessment Years 2012-13, 2015-16 and 2016-17 respectively. Aggrieved by the above assessment orders, the Assessee preferred three Appeals before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeals filed by the Assessee vide orders dated 13/01/2025, 15/03/2024 and 13/01/2025, which are under challenge before us.

The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeals.

Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A)

have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeals.

We have heard both the parties and perused the material available on record. Both the orders of the A.O. as well as order of the Ld. CIT(A) are ex-parte for all the Assessment Orders under consideration, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeals on its merits. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment orders in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.