Kartari Devi vs Ward 2(2), Gurgaon Income Tax Office

PER AMITABH SHUKLA, AM

This appeal filed by the Assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 31.12.2024 arising out of assessment order dated 25.01.2025 passed under section 147 r.w.s. 144 for the Assessment Year 2015-16. 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 147 r.w.s. 144 dated 31.12.2024 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. The non-compliance of the assessee is evident from para-3 of the order of the ld. CIT(A). It is settled principle of law that an assessee must be given an opportunity of being heard before drawing any adverse conclusions against it. We have also noted that before us, the appellant has raised legal grounds regarding jurisdictional infirmity of the ld. AO u/s 148 of the Act. 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. While re-adjudicating this appeal, the ld. CIT(A) would also decide the legal challenges raised by the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purposes.