DELIGHT DIAM PVT. LTD.,SURAT vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI/ INCOME TAX OFFICER - 1(1)(1), SURAT

At the outset itself, Learned Counsel for the assessee assailed the impugned order by contending that assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of principle of natural justice. Learned Counsel for the assessee submits that during the appellate proceedings, the assessee could

ITA.204/SRT/2023/AY.2018-19 Delight Diam P. Ltd. not appear before the Ld. CIT(A), as no notice of hearing was served on him. The ld. CIT(A) also did not pass order as per mandate of provision of Section 250(6) of the Act. Therefore, ld. Counsel contended that an opportunity to plead his case before the ld. CIT(A), may be granted, to the assessee.

On the other hand, Learned Departmental Representative (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. The Ld. DR also pointed out that all the grounds raised by the assessee were not adjudicated by Ld. CIT(A), therefore matter may be remitted back to the file of Ld. CIT(A) for fresh adjudication.

Considering the above facts, we note that assessee could not plead his case successfully before the ld. CIT(A). We also note that Ld. CIT(A) has not passed the order as per the mandate of provisions of section 250(6) of the Act. That is, ld. CIT(A) did not pass order on merit based on the material available on record. The Ld. CIT(A) did not adjudicate all the grounds raised by assessee. Hence, we are of the view that one more opportunity should be given to the assessee to plead his case before the ld. CIT(A). We 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, we 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, we 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 the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed.