Inder Jeet Arora vs Ld. AO, ACIT

PER MANISH AGARWAL, A.M.:

The both captioned appeals are filed by the assessee against the separate orders, both dated 15.10.2025 passed by Ld. Commissioner of Income Tax (A)-3, Noida [“Ld. CIT(A)”] in Appeal No. CIT(A) Noida-3/10063/2019-20 and in Appeal No. CIT(A) Noida-3/10029/2022-23 u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of different assessment orders, both dated 30.03.2025 passed u/s 147 and u/s 143(3) of the Act pertaining to Assessment Year 2020-21 & 2023-24 respectively.

Before us, both the parties have admitted that the facts involved in both captioned appeals are common, therefore, they are taken together and decided by a common order.

At the outset, it is observed that both the appeals of the assessee are decided ex-parte for non-prosecution on the part of the assessee.

Heard the contentions of both parties at length and perused the material available on record. Before us, it was prayed by the assessee that one more opportunity be provided to the assessee and the assessee will file all the necessary submissions and the details before ld. CIT(A), Considering the overall facts and circumstances of the case and in the larger interest of justice, the orders of ld. CIT(A) in both the appeals, are hereby set aside and remanded back to the file of ld. CIT(A) with the directions to decide both the appeals of the assessee after providing a fair and reasonable opportunity of being heard to the assessee. At the same time, the assessee is also directed to attend the appellate proceedings and filed all the details and evidences as and when called for, necessary to decide the appeals of the assessee. With these directions, all the Grounds of appeal raised by the assessee in both the appeals are allowed for statistical purposes.

In the result, both captioned appeals of the assessee in ITA No.7820 & 7821/Del/2025 for Assessment Year 2020-21 & 2023-24 respectively, are allowed for statistical purposes.