AJAY KUMAR GUPTA,PANIPAT vs. INCOME TAX OFFICER, WARD- 1, PANIPAT, PANIPAT

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 10/01/2025 for the Assessment Year 2018-19.

Brief facts of the case are that, an assessment order came to be passed on 08/03/2023 passed u/s 147 r.w. Section 144B of Income Tax Act, 1961 ('Act' for short), by computing the income of the Assessee at Rs. 69,77,220/-, as against the returned income of Rs. 11,70,620/- by making disallowance of Rs. 58,06,600/- on account of bogus purchases. Aggrieved by the assessment order dated 08/03/2023, the Assessee preferred the Appeal before the Ld. CIT(A).

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 Appeal, 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 natural 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.