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Judgment
Per Raj Kumar Chauhan, Judicial Member:
The appeal of the asse ssee is d irected against the order dated 23.12.2025 of ld. CIT(A)/NFAC passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) wherein appeal has been dismisse d ex-parte on the ground that despite several opportunities, the appellant has failed to comply with the notices issued from time to time , against assessment order dated 27.03.2022.
We have heard the ld. AR and the ld. DR. The ld. AR would submit that the impugned order has resulted into miscarriage of justice as principle of natur al justice has no t been follo wed because no effective opportunity of hearing was given as the assessee and therefore the matter may be restored to the file of the Ld. C IT(A) for decid ing afresh.
The ld. DR, on the o ther hand, while supporting the judgme nt of the learned CIT(A) has left to the discretion of the Tribunal to co nsider the submissio ns of the assessee as per law.
We have co nsidered the rival submission and examined the record, Section 250(2)(a) lays down as under:
“250(2 ) The fol lo wing shall have the right to be heard at the heari ng o f the appeal-
(a)the appellant, either i n person or by an authori zed repres entative;”
Thus, the hear ing mandated by Section 250(2)(a) of the Act is no t a mere formality but a mandatory statutory requirement for following the principle of natur al justice by the quasi-judicial authority.
In view of the ab ove facts and circumstances, it is evident that the impugned order has been passed w ithout effective hearing and principle of natural justice has no t b een followed For these reaso ns, the impug ned order is not maintainable and according ly set aside. Since, Asse ssment order is also ex-parte, hence the end of justice shall be met in case the matter is restored to the file of the Assessing Officer for deciding the issue afresh by afford ing an effective opportunity of hearing and considering the sub missions to be made by the appellant/assessee. The assessee/appellant is also directed to make the necessary submissions/ detailed material before the Assessing Officer within the period of 60 days of this order.
In the result, the appeal of the assessee is allowed for statistical purposes.