AI HIND EXPORTS,MEERUT vs. ITO WARD- 1(1)(1), MEERUT
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRA
PER YOGESH KUMAR, U.S. JM:
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal
Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/02/2025
pertaining to Assessment Years 2013-14, 2014-15 & 2016-17
respectively.
Brief facts of the case are that, an assessment orders came to be passed on 30/03/2022 (A.Y 2013-14) , 29/03/2022 (A.Y 2014-15) and 29/03/2022 (A.Y 2016-17)by making certain additions. 28/02/2025, dismissed all the three Appeal filed by the Assessee ex- parte. Aggrieved by the orders of the Ld. CIT(A) dated 28/02/2025 the Assessee preferred the captioned Appeals.
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 the Department's Representative and perused the material available on record. It can be seen from the orders of the Ld. CIT(A), the orders impugned have 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 Appeals of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. Date:- 19.09.2025 R.N, Sr.P.S*