Loading judgment…
Facts
The assessee filed an appeal against an ex-parte assessment order passed under Section 147 of the Income Tax Act, 1961. The assessee claimed they could not submit all details and documents to the CIT(A) due to circumstances beyond their control and requested another opportunity to present their case.
Held
The tribunal noted that the CIT(A)'s order was ex-parte and non-speaking, violating principles of natural justice. It remitted the matter back to the CIT(A) for fresh adjudication, directing that the assessee be given a sufficient opportunity to be heard and a speaking order be passed on merits.
Key Issues
The key legal issue was whether the assessee should be granted another opportunity to present their case before the CIT(A) when the previous order was ex-parte and non-speaking, violating natural justice principles.
Sections Cited
Section 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC”
Before: DR. ARJUN LAL SAINI
सुनवाईक�तार�ख/Date of Hearing : 13/01/2026 घोषणाक�तार�ख/Date of Pronouncement : 13/01/2026 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), Ahmedabad/ National Faceless Appeal, Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 21.11.2025 arising in the matter of assessment order dated 15.03.2024 passed u/s.147 of the Income Tax Act, 1961 (here-in-after referred to as “the Act”) relevant to the Assessment Year 2019-20.
At the outset, the Learned Counsel for the assessee submitted that the assessee could not submit the entire details and documents before the Ld.CIT(A), due to circumstances beyond its control, now the assessee is ready to submit the additional documents and evidences before the Ld.CIT(A), therefore, the Ld.Counsel for the assessee prayed the Bench that an opportunity should be given to the assessee to plead his case before the Ld.CIT(A), and therefore matter may be remitted back to the file of the Ld.CIT(A) for fresh adjudication.
On the other hand, the Ld. DR for the revenue did not have any objection if the matter is remitted back to the file of the Ld.CIT(A) for fresh adjudication.
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 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. 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 delving much deeper into the merits of the case, in the interest of justice, I restore the matter back to the file of Ld. CIT(A)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. 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 Ld. CIT(A)to adjudicate Page 2 of 3 the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.
6.In the result, the appeal of the assessee is allowed for statistical purposes.
Order is pronounced in the open court on 13/01/2026