RAISONI BAGRECHA DIAMONDS PRIVATE LIMITED,JALGAON vs. PNE-C-(25)(1), CIRCLE 1, JALGAON, JALGAON

- The captioned appeals by two different assessee’s are directed against the order passed u/s 250 of the Income-tax Act, 1961 dated 10.06.2025 and 14.08.2025 pertaining to A.Y. 2 & 2015-16 and A.Y. 2017-18 which are arising out of assessment order u/s 147 of the Act and u/s 272A(1)(d) of the Act respectively.

At the outset Ld. Counsel for both the assessee’s in the instant appeal submitted that assessee’s failed to get proper opportunity of being heard by Ld. CIT(A) and therefore humbly prayed for affording one more opportunity of appearing before Ld. CIT(A) for necessary adjudication for the issues raised in the respective appeals. Ld. Departmental Representative (DR) fairly did not object to the request made by Ld. Counsel for the assessee.

We have heard rival contentions and perused the records placed before us. We note that both the impugned orders are ex-parte and assessee failed to respond to notice of hearing. It is also the contentions of Ld. Counsel for the assessee that fair opportunity has not been granted. Considering the facts and circumstances of the case, in the larger interest of justice and being fair to both the parties, we deem it appropriate to set aside the impugned orders and restore all the effective issues raised in the instant two appeals to the file of Ld. CIT(A) for afresh adjudication and to pass a speaking order as contemplated u/s 250(6) of the Act after duly considering the submissions of the assessee’s. Needless to mention that proper opportunity of hearing shall be granted to the assessee. Further assessee is required to update her latest e-mail id and mobile No. on the website and also remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee’s are allowed for statistical purposes.