Geeta Bhasin vs DCIT

PER VIMAL KUMAR, JM:

The appeal filed by the assessee against order dated 23.02.2026 under section 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [hereinafter referred to as “the CIT(A)”] arising out of assessment order dated 30.12.2022.

Ld. Authorized Representative for appellant/assessee submitted that Ld. CIT(A) erred in passing the appeal ex parte as the assessee was not even aware of notices of hearing issued by CIT(A) and hence, the appellate order deserves to be set aside. So, the matter may be restored back to the file of Ld. CIT(A).

Ld. Departmental Representative had no objection.

From examination of record in light of aforesaid rival contention, it is crystal clear that Ld. CIT(A) dismissing the appeal ex parte, order dated 23.02.2026 stating that despite being granted several opportunities to appear the assessee during the proceedings. However, on each occasion, the assessee sought an adjournment on the ground that the details were still being gathered. In view of above material facts in interest of substantial justice, impugned order dated 23.02.2026 of Ld. CIT(A) is set aside and the matter is restored to the file of Ld. CIT(A) for fresh decision in accordance with law after affording fair opportunity of hearing to the assessee.

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.