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Facts
The assessee's appeal was against an ex-parte order of the CIT(A) which confirmed an addition made by the Assessing Officer. The assessee contended that the CIT(A) had not provided a proper opportunity of being heard.
Held
The Tribunal found that the CIT(A)'s order was not in accordance with Section 250(6) of the Act. The Tribunal held that the CIT(A) ought to have given sufficient opportunity of hearing to the assessee and adjudicated all grounds raised in the appeal.
Key Issues
Whether the CIT(A) provided a proper opportunity of hearing to the assessee before passing an ex-parte order.
Sections Cited
69A, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,
Before: SHRI MAHAVIR SINGH, & SHRI NAVEEN CHANDRA
PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the ld.
CIT(A)-24, New Delhi dated 29.03.2025 pertaining to A.Y. 2018-19.
None was present from the side of the assessee. We decided to proceed ahead with the assistance of the ld DR and the materials on record.
1. parte order confirming the addition of Rs. 1,29,06,920/- made by the Assessing Officer u/s 69A of the Income-tax Act, 1961 and the objection of the assessee is that the CIT(A) has done so without providing proper opportunity of being heard to the assessee. The ld. DR fairly conceded that the order of the ld. CIT(A) may be set aside for fresh adjudication.
We have heard the submissions and have perused the relevant material on record. We find that the order of the CIT(A) is not in accordance with the provisions of section 250(6) of the Act. We are therefore, of the considered view that the CIT(A) ought to have given sufficient opportunity of being heard to the assessee and adjudicate all the grounds raised in the appeal. Considering the facts of the case, and in the interest of justice and fair play, the appeal is restored to the file of the ld.
CIT(A) for a fresh adjudication on all the issues raised, as per the provisions of section 250(6) of the Act.
The ld. CIT(A) is directed to decide the issues afresh after affording a reasonable and adequate opportunity of being heard to the assessee. The assessee is also directed to provide necessary information/documents as required by the authorities.
Page 2 of 4 [A.Y. 2018-19] Vishal Chitkara Vs. Dy. CIT 6. In the result, appeal of the assessee in is allowed for statistical purposes. The order is pronounced in the open court on 05.12.2025.