SHRI LUXMI RICE MILL,RUDRAPUR vs. ITO WARD 2(2)(4), BAJPUR

The present appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [‘Ld. CIT(A)/NFAC’ for short], Delhi dated 08.08.2025 for the Assessment Year 2018-19.

Brief facts of the case are that, an Assessment Order came to be passed on 23.03.2023u/s 147 r.w.s. 144B of the Income Tax Act, 1961 (‘Act’ for short) by computing the income of the Assessee at Rs. 11,59,689/- making an addition of Rs.10,92,200/- on account of bogus sales. Aggrieved by the Assessment Order dated 23.03.2023, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 08.08.2025, dismissed the Appeal filed by the Assessee. As against the order of the Ld. CIT(A), Assessee preferred the present Appeal.

The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided all the grounds of the Appeal of the Assessee and the orders impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal.

The Ld. Departmental Representative vehemently submitted that the Assessee has not appeared before the ld. CIT(A) even after providing sufficient opportunities. Therefore, the ld. CIT(A) rightly passed the order impugned 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 both the parties and perused the material available on record. The Ld. CIT(A) has not decided all the grounds of Appeal on its merits and the appeal of the Assessee has been decided ex-parte without hearing the Assessee. In view of the above, in the interest of justice, we remand the issue involved in the appeals to the file of the Ld. CIT(A) with a direction to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

In the result, the Appeal of the Revenue is partly allowed for statistical purpose.