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Facts
The assessee's appeal for Assessment Year 2018-19 was filed against an order passed by the Ld. CIT(A)/NFAC, which arose from an assessment order under sections 147 r.w.s. 144 of the Act. The assessee's counsel argued that due to circumstances beyond control, the assessee could not appear before the Ld. CIT(A) and submit relevant documents, and a technical ground challenging the reopening was not adjudicated.
Held
The Tribunal noted that the assessment was carried out ex parte and the Ld. CIT(A)'s order was non-speaking. It was observed that the assessee was not given sufficient opportunity to be heard, violating the principles of natural justice. Therefore, the Tribunal restored the matter to the file of the Ld. CIT(A) for de novo adjudication.
Key Issues
Whether the assessee was provided with adequate opportunity of being heard by the Ld. CIT(A) and whether the assessment order and Ld. CIT(A)'s order were sustainable on merits.
Sections Cited
250, 147, 148, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAJKOT BENCH, RAJKOT
Before: DR. ARJUN LAL SAINI & SHRI DINESH MOHAN SINHA
सुनवाई क� तार�ख /Date of Hearing : 14/10/2025 घोषणा क� तार�ख /Date of Pronouncement : 15 /10/2025 ORDER PER DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER: Captioned appeal filed by the assessee, pertaining to Assessment Year (AY) 2018-19 is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi[in short ‘Ld.CIT(A)/NFAC’], under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), dated 27.03.2025, which in turn arises out of an assessment order passed by the Assessing Officer u/s 147 r.w.s. 144 of the Act.
(AY : 2018-19) 2 2. At the outset, Ld. Counsel for the assessee submitted that during the proceedings before Ld. CIT(A), the assessee could not appear and could not file the relevant documents and evidences, due to circumstances, beyond its control. The Ld. Counsel submitted that before the Ld. CIT(A), the assessee has raised the technical ground challenging the reopening u/s 147/148 of the Act which was not adjudicated by the Ld. CIT(A). The Ld. CIT(A) has also not adjudicated the issue on merits as none appeared on behalf of the assessee before the proceedings of Ld. CIT(A). Therefore Ld. Counsel contended that the matter may be restored back to the file of the Ld. CIT(A) with the direction to the Ld. CIT(A) to adjudicate all the legal grounds of assessee as well as grounds on merit.
On the other hand, Ld. D.R. for the Revenue did not have any objection if the matter is restored back to the file of Ld. CIT(A) for fresh adjudication.
We have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. We note that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s 144 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. Considering the above facts, we note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). We note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. We note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest (AY : 2018-19) 3 his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the Ld. CIT(A) to adjudicate the issue afresh on merits. It is needless to say that the assessee will be at liberty to adduce any evidences as deemed relevant before the Ld. CIT(A) at the time of proceedings before Ld. CIT(A) in consequence to this order and the Ld. CIT(A) shall, allow the assessee adequate opportunity of being, heard and to make relevant submissions, and then pass a speaking order which is fair and judicious. For statistical purposes, the appeal of the assessee is treated as allowed.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 15/10/2025 Sd/- Sd/- (DINESH MOHAN SINHA) (DR. ARJUN LAL SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER राजकोट /Rajkot िदनांक/ Date: 15/10/2025 *rk आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : अपीलाथ�/ The Appellant ��यथ�/ The Respondent आयकर आयु�/ CIT आयकर आयु�(अपील)/ The CIT(A)/(NFAC), Delhi.