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Facts
The Assessee filed appeals against the orders of the Ld. CIT(A) which dismissed the appeals. The assessment orders were passed after making additions under Section 147 r.w. Section 143(3) of the Income Tax Act, 1961.
Held
The Tribunal observed that the Ld. CIT(A) passed the impugned order ex-parte without hearing the Assessee and did not decide all grounds on merits. In the interest of natural justice, the matter was remanded.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeal without providing an opportunity of being heard and without deciding all grounds on merits, violating principles of natural justice.
Sections Cited
147, 143(3)
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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
(A.Y 2022-23) Sh. Virat Arora Vs ACIT C/o. Raghu Nath Arora, G-54, Assistant Commissioner Devasthali, Ram Nagar Road, of Income Tax-CC-room Village Pratapur, Kashipur, No. 4, 2nd floor, Aayakar Udham Singh Nagar, Parisahr, Haldwani, Uttarakhand Utttarakhand, PAN: AQNPA3607L Appellant Respondent Assessee by Sh. Prashant Verma, Adv& Sh. Virat Arora (Assessee) Revenue by Sh. A. S. Rana, Sr. DR Date of Hearing 08/09/2025 Date of Pronouncement 12/09/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The present appealsare filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/08/2024 for the Assessment Years 2021-22 and 2022-23 respectively.
Brief facts of the case are that, an assessment orders came to be passed on 30/03/2024u/s 147 r.w. Section 143(3) of the Income Tax Act, 1961 ('Act' for short)by making certain additions. Aggrieved by the assessment orders dated 30/03/2024, the Assessee preferred two Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 28/08/2024, dismissed the Appeals filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
Both the Assessee as well as the Assessee's Representative have appeared in virtual mode and submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.
Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
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 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 Appeals of the Assessee are partly allowed for statistical purpose.