DIMPLE GOYAL,HARYANA vs. ITO, WARD-1, ROHTAK

Brief facts of the case are that, an assessment order came to be passed on 20/12/2022 passed under Section 143(3) read with Section 144B of the Income Tax Act, 1961(‘Act’ for short) by computing the income of the Assessee at Rs. 2,64,60,496/-, as against the returned income of Rs. 6,22,890/-. Aggrieved by the assessment order dated 20/12/2022, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 25/11/2025, dismissed the Appeal filed by the Assessee.

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.

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 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 Appeal of the Assessee is partly allowed for statistical purpose.