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Facts
The assessee's assessment was completed ex-parte under Section 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee could not submit required documents before the CIT(A) and requested the matter be restored to the Assessing Officer for fresh adjudication with additional evidence.
Held
The tribunal noted that the CIT(A)'s order was ex-parte and non-speaking, violating principles of natural justice. It restored the matter to the Assessing Officer for de novo adjudication, directing that the assessee be given sufficient opportunity to present evidence and be heard.
Key Issues
The key legal issue was whether the assessee was denied a fair opportunity to be heard and present evidence during the assessment and appellate proceedings, violating principles of natural justice.
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC”
Before: DR. ARJUN LAL SAINI
Appellant by : Shri J. R. Mankodi, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 13/01/2026 : 13/01/2026 Date of Pronouncement ORDER Per, Dr. Arjun Lal Saini, AM:
The present appeal has been filed by the Assessee, against the order passed by the Learned Commissioner of Income Tax (Appeal), National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 06.12.2025 arising in the matter of assessment order dated 07.12.2019 passed u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2012-13.
At the outset itself, the Ld. Counsel for the assessee submitted that the assessee could not submit required details and documents before the Ld.CIT(A), as the, Dipsinh D. Padhiyar required details and documents were not available when the proceedings before the Ld.CIT(A) was going on. However, now the assessee is ready with the additional documents and evidences which is to be submitted before the assessing officer, therefore, matter may be restored back to the file of the assessing officer for fresh adjudication.
On the other hand, the ld. DR for the Revenue did not raise any objection if the matter restored back to the file of the assessing officer.
I have heard both the parties and carefully gone through the submission put forth on behalf of the assessee along with the documents furnished and the case laws relied upon, and perused the fact of the case including the findings of the ld CIT(A) and other materials brought on record. I note that in the assessee’s case under consideration, the assessment was carried out u/s 147 r.w.s. 144 of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, I do not wish to make any comments on the merits of the grounds raised by the assessee.
Considering the above facts, I note that assessee has not given sufficient opportunity of being heard and could not plead his case successfully before the ld. CIT(A). I note that the ld. CIT(A) did not discuss the assessee’s case on merits based on the material available before him hence it is a violation of principle of natural justice. The assessee has participated in appellate proceedings and sought adjournment during the appellate proceedings to file details and documents, however, Ld. CIT(A) did not allow further time to the assessee. I note that it is settled law that principles of natural justice and fair play require that the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without Page 2 of Dipsinh D. Padhiyar delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of assessing officer for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. I hold and direct accordingly. The assessing officer will afford opportunity of being heard to the Assessee before deciding the issue. The Assessee will also be at liberty to let in further evidence to substantiate its case. Therefore, I deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the assessing officer to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed
In the result, the appeal of the assessee is allowed for statistical purposes
Order is pronounced in the open court on 13/01/2026.