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Judgment
PER AMITABH SHUKLA, AM
This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, New Delhi, dated 21.01.2025 arising out of assessment order dated 17.12.2022 passed under section u/s 143(3) r.w.s. 144B of the Act for the Assessment Year 2021-22. The word ‘Act’ herein this order would mean Income Tax Act, 1961.
The assessee was called absent.
The ld. DR while relying upon the order of the lower authorities, took us through the factual matrix of the case. We have noted that the rights of natural justice of the assessee have been violated in as much as the impugned order u/s u/s 143(3) r.w.s. 144B dated 21.01.2025 has been passed without giving adequate opportunity of being heard. We have noted that the ld. CIT(A) has drawn unilateral conclusions without confronting the assessee and by drawing his conclusions qua non-compliance to his statutory notices. It is settled principle of law that an assessee must be given an opportunity of being heard before drawing any adverse conclusions against it. In the interest of justice, we remit the matter back to the file of Ld. CIT(A) for re-adjudication de novo, in accordance with law and by passing a speaking order. He will ensure that due opportunity of heard is accorded to the assessee before drawing any adverse conclusion. The assessee shall be bounden to comply with all the statutory notices and any non-compliance would be adversely viewed. Accordingly, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.