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Judgment
PER MANISH AGARWAL, AM:
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-25, New Delhi [CIT(A), in short] dated 11.12.2024 in appeal No. NFAC/2013-14/10112291 arising out of the order passed u/s 147 r.w.s.144r.w.s.144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) dated 21.03.2022 for Assessment Year 2014-15.
At the outset, from the perusal of the orders of Ld. CIT(A), it is seen that the Ld. CIT(A) has passed the impugned order ex-parte as the assessee has not filed any reply despite of providing four opportunities to file the submissions. Thus, the ld. CIT(A) has dismissed the appeal filed by the assessee. Before us, in Grounds of appeal Nos. 10 & 11, the assessee has challenged the order of Ld. CIT(A) where reasonable opportunities of being heard was not provided.
Heard the parties and considered the facts of the case. From the perusal of the order of Ld. CIT(A), it clearly shows that Ld. CIT(A) has provided various opportunities however, the assessee did not submit any written submission/reply. In this background, Ld. CIT(A) proceeded to dispose off this appeal of the assessee by confirming the additions made by the AO in the assessment order. It is true that assessee did not comply with the notices issued by the Ld. CIT(A) and did not file the requisite details/documents in support of the claim made in grounds of appeals. It is further observed that even before the AO, assessee has not filed details and information as called for from time to time therefore, the AO has also passed the order based on the material available on record.
Under these facts and circumstances and in the interest of natural justice, orders of both the lower authorities are set aside and remand the matter back to the file of AO with the directions to pass the reassessment order denovo afresh in accordance with law after giving reasonable opportunity of being heard to the assessee. The assessee is also directed to appear before the AO and file all the relevant information in support of the claim.
In the result, appeal of the assessee is allowed for statistical purposes.