NITESH PUROHIT,RAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-08, NEW DELHI

PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-25, New Delhi, (‘Ld. CIT(A)’ for short), dated 04/06/2025for the Assessment Year 2020-21. 2. Brief facts of the case are that, an assessment order came to be passed on 31/03/2024 under Section 153C r.w. Section 144 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. Aggrieved by the assessment order dated 31/03/2024, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 04/06/2025, dismissed the Appeal filed by the Assessee. 5. We have heard both the parties 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 Appeals, 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 Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

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