DAVINDER PAL KWATRA,SHAHABAD MARKANDA, HARYANA vs. INCOME TAX OFFICER, WARD-1, KURUKSHETRA, INCOME TAX OFFICER, WARD KURUKSHETRA

This is assessee’s appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 14.08.2023, for the Assessment Year 2017-18.

At the outset, it has been submitted by the ld. Counsel of the Assessee that the sole grievance of the Assessee is that the ld. CIT(A) has erred in passing the ex-parte order dated 14.08.2023 in contravention of the provisions of Section 250 of the Income Tax Act, 1961; that the ld. CIT(A) concluded the proceedings by passing an ex- parte order without proper service of the notices of hearing and perusal of the assessment record and dismissed the appeal of the Assessee merely by confirming the additions made by the Assessing Officer; and that the order passed by the ld. CIT(A) is not a speaking and reasoned order. It has further been submitted that the impugned order confirmed by the ld. CIT(A), by passing an ex-parte order is totally unfair, arbitrary and unjustified. It is submitted that the Assessee has a fair case on merits and, therefore, prayed that keeping in view the principles of natural justice, the Assessee may be given a reasonable opportunity of hearing of the appeal before the ld. Commissioner (Appeals) and the appeal may be directed to be decided on merits.

The ld. DR, on the other hand, relied on the orders of the lower authorities.

The ld. D.R., though, has placed reliance on the orders of the authorities below, she has no objection if the matter is remanded to the CIT(A) for adjudication afresh.

In view of the above, in the interest of justice, the matter is remitted to the file of the CIT(A), to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly.