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Facts
The Assessee filed appeals against the orders of the CIT(A) which dismissed the appeals. The Assessee contended that the CIT(A) did not provide an opportunity of being heard, violating principles of natural justice. The assessment orders were passed under Section 153C r.w. Section 143(3) of the Income Tax Act, 1961.
Held
The Tribunal found that the impugned order was passed ex-parte without hearing the Assessee and that not all grounds of appeal were decided on merits. Therefore, in the interest of natural justice, the matter was remanded to the CIT(A).
Key Issues
Whether the CIT(A) erred by passing an order ex-parte without providing an opportunity of being heard to the Assessee, thus violating principles of natural justice.
Sections Cited
153C, 143(3)
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Income Tax Appellate Tribunal, DELHI
Before: YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
The captioned appealsare filed by the Assessee against the orders of Commissioner of Income Tax (Appeals)-, 30, New Delhi [‘Ld.
CIT(A)’ for short] dated 18/03/2025 pertaining to Assessment Years2018-19 and 2019-20 respectively.
Brief facts of the case are that, assessment orders came to be passed on 28/03/2023 under Section 153C r.w. Section 143(3) of Income Tax Act, 1961 ('Act' for short) by making certain additions.
1. Aggrieved by the assessment orders dated 28/03/2023, Assessee preferred two Appeals before the Ld. CIT(A). The Ld. CIT(A) vide orders dated 18/03/2025, dismissed the Appeals filed by the Assessee.
Aggrieved by the orders of the Ld. CIT(A), the Assessee preferred the present Appeals.
The Ld. Counsel for the Assessee vehementlysubmitted 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 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.
In the result, the Appeals of the Assessee are partly allowed for statistical purpose.
Order pronounced in the open court on 19th November, 2025