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Judgment
Per Raj Kumar Chauhan, Judicial Member:
The appeal o f the assessee is directed against the order dated 13.02.2026 of ld. CIT(A)-26, Delhipassed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein appe al has been dismissed on the ground that despite several oppor tunities, the assessee has failed to comply with the notices issued from time to time, against assessment order dated 17.03.2024.
At the very outse t, the ld. AR submitted that the impugned order has been passed without giving sufficient opportunity to the assessee/appellant by the ld. CIT(A). It is further stated that the dismissal of the appeal for non-prosecution has violated the principle of section 250(6) of the Act. Hence , it is prayed that matter be restore d to the file of ld. CIT(A) for deciding afresh on merit after granting adequate opportunity of being heard.
The ld. DR, on the other hand, while supporting the judgment of lower authorities has left it to the discretion of the Tribunal to co nsider the submissions for restoring the matter to the file of the ld. CIT(A).
We have considered the rival submissions and examined the material o n record. Admittedly, the appeal by ld. CIT(A) has not been adjudicated on merit. On perusal of the impugned order, we have noticed that there is nothing bro ught on record to show that the notices sent to the assessee/appellant were duly served upon him or received by him. Section 250(2)(a) lays down as under:
“250( 2) The follo wing shall have the right to be heard at the hearing of the appe al-
(a)the appellant, either in person or by an authorized represe ntative;”
Thus, the hearing mandated by Section 250(2)(a) of the Act is not a mere formality but a mandatory statutory requirement for following the principle of natural justice by the quasi-judicial authority.
In view of the above facts and circumstance s, it is evident that the impugned order has been passed ex-parte without giving sufficient oppor tunity of hearing and principle of natural justice has no t been fo llowed. T he end o f justice shall be met in case the matter is restored to the file of the ld. CIT(A) for deciding the issue afresh by affording an effective opportunity of he aring and considering the submissions to be made by the appellant/assessee. The assessee/appellant is also directed to make the necessary submissions/ detailed material before the ld. CIT(A) within the period of 60 days of this order.
In the result, the appeal of the assessee is allowe d for statistical pur poses.