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Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ AGRA
Date of Hearing 18/08/2025 Date of pronouncement 03/09/2025 O R D E R 309/AGR/2025 for AYs 2011- 1. 12 and 2012-13, arise out of the order of the National Faceless Appeal Centre, New Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] both dated 27.03.2025 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) both dated 22.12.2018 by the Assessing Officer, ITO, Ward-3(1), Gwalior (hereinafter referred to as ‘ld. AO’). Identical issue is involved in both these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience.
Though the assessee has raised several grounds of appeal before us, the most crucial ground to be adjudicated therein is as to whether the Learned CITA was justified in disposing of the appeal ex parte in the facts and circumstances of the instant case.
3. I have heard the rival submissions and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte without securing the presence of the assessee. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious disposal of the appeal by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 03/09/2025.