PAWAN SINGH ADVOCATE,ROORKEE vs. CIT (A) &I.T.O ROORKEE, ROORKEE

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-7, Kolkata (‘Ld. CIT(A)’ for short), dated 06/11/2025 for the Assessment Year 2014-15.

Brief facts of the case are that, an assessment order came to be passed on 27/12/2016 u/s 143(3) r.w. Section 147 of the Income Tax Act, 1961 (‘Act’ for short) by making an addition of Rs. 62,72,91/-.

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. 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, wherein Assessee has not participated in the Appellate Proceedings. 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 Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Assessee is also directed to participate in the First Appellate Proceedings without fail.

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