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Judgment
Per Raj Kumar Chauhan, Judicial Member:
The appeal by the assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 19.09.2025 u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) wherein appeal has been dismissed ex-parte and assessment order u/s 143(3)/147 of the Act was up held and addition made u/s 68 of Rs.3,15 ,15,016/- were confirmed.
Aggrieved by the impug ned order, the assesse e is in appeal before us.
We have heard the ld. AR and the ld. DR. The ld. AR at the very outset submitted that the impugned order passed by the ld. CIT(A) is ex-parte without affording effective opportunity of hearing as assessee has not rece ived any notice with regard to the seven opportunities allegedly given by the ld. CIT(A). As a result, no written submissio n/document could be furnished by the appellant. It is therefore submitted that matter may be remitted back to the file of the ld. CIT(A) for deciding afresh after affording effective opportunity of hearing.
The ld. DR on the other hand left it to the discretion of the cour t to consider the sub mission stating that it is the assessee who has de liberately suffered the ex-parte order.
We have consid ered the submission and examined the record. It is simply stated that statutory notices u/s 250(1) of the Act were issued on various dates for furnishing sub mission on IT BA portal. Nothing is mentio ned in the order as to whether the said no tices were ever received by the asse ssee or served upon the assessee as per prescribed procedure.
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 been fo llowed. The end of justice shall be met in case the matter is restored to the file of the Ld. CIT(A) for deciding the issue afresh by affording an effective opportunity of hearing and considering the sub missio ns to be made by the appellant/ assessee. The assessee/appellant is also directed to make the necessary submissions/ detailed material before the Ld. CIT( A) within the period of 60 days of this order.
In the result, the appeal of the assessee is allowed for statistical purposes.