Ace Finance Co. vs Acit

PER MADHUMITA ROY, JM:

The instant appeals filed by the assessee are directed against the different orders dated 18.08.2025 passed by the Ld. Commissioner of Income-tax (Appeals)-3, Gurgaon [hereinafter referred to as the Ld. CIT(A)] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') arising out of the separate Assessment Orders dated 30.03.2024 passed by the DCIT, Central Circle-II, Gurgaon (hereinafter referred to as ‘the ld. AO’) under Section 143(3) of the Act for Assessment Year 2023-24 and 2022-23.

In spite of notices having been sent to the assessee during the appellate proceedings, none represented the assessee before the First Appellate Authority and, therefore, the orders were passed ex parte.

Even today, none appeared on behalf of the assessee before us. However, considering the ex parte order passed by the Ld.CIT(A) wherein admittedly the assessee’s case was not properly represented and having regard to the principal of fair play, we dispose of these two appeals by remitting the issue to the file of the Ld.CIT(A) for deciding the matter afresh upon giving opportunity of being heard to the assessee and upon considering the material on record and any other evidence which the assessee may choose to file at the time of hearing.

In the result, the appeals of the assesseee are allowed for statistical purpose.