Jasjit Singh Chhabra vs ITO

PER YOGESH KUMAR, U.S. JM:

The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 27/10/2025 for the Assessment Year 2018-19.

Brief facts of the case are that, an assessment order came to be passed on 19/03/2024 under Section 147 read with section 144B of the Incometax Act, 1961 (‘Act’ for short) by computing the income of the Assessee at Rs. 1,39,84,650/- by making addition on account of bogus purchases form fictitious parties. Aggrieved by the assessment order dated 19/03/2024, Assessee preferred the Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 27/10/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 27/10/2025, the Assessee preferred the present Appeal.

The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.

Per contra, the Ld. Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.

We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A) , the impugned order has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeals afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.

In the result, the Appealof the Assesseeis partly allowed for statistical purpose.