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Judgment
PER S. RIFAUR RAHMAN, AM:
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi [“Ld. CIT(A)”, for short] dated 26.02.2026 for the Assessment Year 2022-23.
At the time of hearing, ld. AR for the assessee submitted that the ld. CIT (A) dismissed the appeal ex-parte that too without adjudicating each and every ground so raised in the appeal and also without giving any fair and proper opportunity of being heard to the assessee. He submitted that adjournment application on account of medical emergency of the counsel was also ignored by ld. CIT (A) there by violating the principles of natural justice. He submitted that there are reasons for assessee for not appearing before the first appellate authority. Accordingly, he prayed that this issues may be remitted back to ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and relied on the orders of the lower authorities.
Considered the rival submissions and material placed on record. We observed that the ld. CIT (A) dismissed the appeal ex-parte without giving any fair and proper opportunity of being heard to the assessee. In the interest of justice and in our considered view, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issues on merit as per law. We also direct assessee through his counsel 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.