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Judgment
This is a batch of three appeals and for the sake of convenience all these three appeals are being disposed of through a single order. The appeal for AY 2019-20 [ITA 561] is being taken as the lead case. This case arises from order dated 21.11.2025, passed u/s 250 of the Income Tax Act, 1961 (hereafter as “the Act”) by Ld. CIT(A)-29, New Delhi.
Right at the outset, the Ld. AR pointed out that in all the three appeals the assessee could not make a presentation of facts before the Ld. CIT(A) due to a communication gap between his tax consultant and himself. It was pleaded that another chance may be given to present the facts before the Ld. CIT(A). The Ld. AR again pointed out that all the three appeals were on similar footing with ex parte first appellate orders.
The Ld. DR relied on the orders of the authorities below.
We have carefully considered the submissions of Ld. AR/DR and have gone through the records before us. We find that in all the three cases ex parte orders have been passed by the Ld. CIT(A) and in the interests of substantive justice, we deem it fit to set aside the impugned order in all the three cases and remand the same back to the file of Ld. CIT(A) for fresh adjudication, after allowing an opportunity of being heard to the assessee.
In the result, all the three appeals are allowed for statistical purposes, having been remanded back to the Ld. CIT(A).