Ashok Kumar vs DCIT

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-29, New Delhi [“Ld. CIT(A)”, for short]dated 17.01.2025 for the Assessment Year 2018-19.

At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and ld. CIT (A) simply upheld the order of the Assessment Order and dismissed the appeal. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.

On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilized several opportunities granted by ld. CIT (A).

Considered the rival submissions and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice and in our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes.