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Judgment
Per Renu Jauhri, Accountant Member:
An early hearing petition dated 08.12.2025, filed by the assessee in respect of the above captioned appeal. The petition was fixed for hearing. It has been submitted that Ld. CIT(A), NFAC, erred in law and on facts by passing impugned order dated 22.09.2025 in gross violation of the principles of natural justice as the opportunity of being heard has not been given to him. Resultantly, the key documentary evidences could not be submitted before CIT(A). Before us, both the parties consented for hearing of the appeal.
Ld. AR has requested to restore the file to CIT(A), NFAC, for fresh adjudication after affording due hearing as the order has been passed in gross violation of the principles of natural justice.
We have heard the rival submissions and perused the material available on record. It is noted that the assessee had filed an appeal before Ld. CIT(A) against order of the Ld. AO passed u/s 143(3) r.w.s. 144C of the Income Tax Act, 1961 (hereinafter referred to as “Act”) dated 29.09.2023 wherein several legal and factual grounds have been raised. The Ld. CIT (A) issued notice dated 12.05.2025, in response to which the assessee responded, requesting for adjournment. However, no further opportunity of being heard was granted and the appeal was decided ex-parte by Ld. CIT(A).
In view of the above facts and circumstances, we deem it appropriate to set-aside the order of Ld. CIT(A) with directions to adjudicate the appeal on merits after affording reasonable opportunity of being heard to the assessee.
Accordingly, the early hearing petition is rendered infructuous and the appeal of the assesse is allowed for statistical purposes.