PARAG NEGI,U.S.NAGAR vs. ITO, KASHIPUR

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ITA 56/DDN/2025Status: DisposedITAT Dehradun09 July 2025AY 2014-15Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) violated principles of natural justice by passing an ex-parte order without deciding the appeal on its merits. The matter was remanded for a fresh decision.

What were the facts?

The assessee's income was assessed at Rs. 55,17,280/-, significantly higher than the returned income of Rs. 2,43,050/-. The CIT(A) dismissed the assessee's appeal without providing an opportunity to be heard.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without providing the assessee an opportunity of being heard, thus violating principles of natural justice.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 09/07/2025Pronounced: 09/07/2025

(A.Y 2014-15) Parag Negi Vs. Income Tax Officer C-310, Ganpati Apartment Ward-2(2), Kashipur, Kashipur, Udham Singh Uttarakhand Nagar-244713, Uttarakhand PAN: ACJPN5558P Appellant Respondent Assessee by Sh. V. Rajkumar, Adv Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 09/07/2025 Date of Pronouncement 09/07/2025 ORDER

PER YOGESH KUMAR, U.S. JM:

1.

The present appeal is filed by the Assessee against the order of CIT(A)/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short), Delhi dated 20/03/2025 for the Assessment Year 2014-15.

2.

Brief facts of the case are that, an assessment order came to be passed on 29/12/2016 by computing the income of the Assessee at Rs. 55,17,280/-, as against the returned income of Rs. 2,43,050/- by making certain additions. Aggrieved by the assessment order dated 29/12/2016, the Assessee preferred an Appeal before the Ld. CIT(A).

The Ld. CIT(A) vide order dated 20/03/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

3.

The Ld. Counsel for the Assessee vehemently 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.

4.

Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

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 Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits and passed the ex-parte order of dismissal. Considering the facts that the Assessee has not participated in the first Appellate proceedings and the Appeal has not been decided on its merits, 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 in accordance with law after providing opportunity of being heard to the Assessee.

6.

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

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