AI Structured Summary
Not yet generated for this judgment
Judgment
PER MANISH AGARWAL, AM:
The captioned appeals are filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-26, New-Delhi [CIT(A), in short] dated 03.09.2025 arising out of the assessment orders passed u/s 147 r.w.s.143(3) of the Income Tax Act, 1961 and u/s 143(3) of the Act (hereinafter referred as ‘the Act’) dated 30.03.2025 and 27.03.2024 for Assessment Years 2021-22 and 2022-23 respectively.
At the outset, from the perusal of both the orders of Ld. CIT(A), it is observed that the Ld. CIT(A) has passed the impugned orders ex-parte as the assessee has not filed any reply despite of providing three opportunities to file the submissions. Thus, the ld. CIT(A) dismissed both the appeals filed by the assessee, and confirmed the additions made by the AO. The assessee has challenged the orders of CIT(A) for not providing reasonable opportunities of being heard.
Heard the parties and considered the facts of the case. From the perusal of both the orders of Ld. CIT(A), it is evident that Ld. CIT(A) has provided various opportunities however, the assessee did not submit any written submission/reply in both the appeals. In this background, the CIT(A) proceeded to disposed-off these appeals filed by the assessee by confirming the additions made by the AO in the respective assessment orders. It is true that assessee did not comply with the notices issued by the CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals.
Under these facts and circumstances and in the interest of justice, both the orders of ld. CIT(A) are hereby, set aside and remand the matter to the file of the ld. CIT(A) to pass the order after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the ld. CIT(A) and file all the relevant information in support of the grounds of appeal taken for both the assessment years.
In the result, both the appeals of the assessee for AY 2021-22 and AY 2022-23 are allowed for statistical purposes.