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Facts
The Assessee filed an appeal against the order of the Ld. CIT(A) which dismissed the Assessee's appeal against the assessment order. The assessment order computed the Assessee's income by making certain additions.
Held
The Tribunal noted that the impugned order was passed ex-parte without hearing the Assessee and that the Ld. CIT(A) had not decided all grounds of appeal on merits. In the interest of natural justice, the matter was remanded.
Key Issues
Whether the Ld. CIT(A) erred in passing an ex-parte order without hearing the Assessee and failing to decide all grounds of appeal on merits.
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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI BRAJESH KUMAR SINGH
(A.Y 2019-20) Rohit Rastogi Vs. DCIT 86, Jagriti Enclave, Delhi- Central Circle-14 110092 Delhi PAN: AIGPR1260D Appellant Respondent Assessee by None Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 06/11/2025 Date of Pronouncement 28/11/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned Appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-26, New Delhi (‘Ld. CIT(A)’ for short), New Delhi dated 20/11/2024 pertaining to Assessment Years 2019-20.
Brief facts of the case are that, an assessment order came to be passed on 16/01/2024 by computing the income of the Assessee at Rs. 5,87,70,790/- by making certain additions. Aggrieved by the assessment order dated 16/01/2024, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 20/11/2024, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
None appeared for the Assessee. Considering the issue involved in the present Appeal we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perused the material available on record.
The Ld. Departmental Representative vehemently submitted that the Assessee has neither appeared before the A.O. nor participated in the first appellate proceedings, therefore, the authorities below have rightly passed the orders which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.