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Judgment
PER MAHAVIR SINGH, VP
This appeal by the assessee is arising out of the order of learned CIT(A), NFAC, Delhi in appeal No.NFAC/2018-19/10476102 dated 19th September, 2025. Assessment was framed by the ACIT, Circle-22(2), Delhi for the assessment year 2019-20 under Section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 20th March, 2025.
At the outset, learned Counsel for the assessee stated that learned CIT(A) has not allowed reasonable opportunity of being heard to the assessee and passed an ex-parte appellate order. When it was pointed out to him that appeal was fixed for hearing at least four times fixing the date of hearing as 30.05.2025, 21.07.2025, 05.08.2025 and 04.09.2025, the learned Counsel explained that assessee could not received the notice on first two hearings but received mail through ITBA system vide registered mail ID and sought adjournment on 05.08.2025 and 04.09.2025. But, learned CIT(A), without allowing some time to the assessee, decided the appeal ex-parte by applying Hon'ble Supreme Court judgment in the case of CIT Vs. B.N. Bhattacharjee & Others – [1979] 10 CTR 354 (SC) and of Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar Vs. CWT – [1979] 223 ITR 480 (MP) simplicitor for non-prosecution of appeal. When these facts were confronted to the learned Senior DR, she could not controvert the above fact situation.
After hearing the rival submissions and perusing the material placed before us, we are of the view that learned CIT(A) has passed an ex-parte order without providing reasonable opportunity of being heard to the assessee. In such circumstances, we have no alternative except to set aside the order of learned CIT(A) and remand the matter to his file for fresh adjudication after allowing reasonable opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.