Naresh Aggarwala vs Deputy Commissioner Of Income Tax

PER VIKAS AWASTHY, JM:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals)-30, New Delhi [in short ‘the CIT(A)’] dated 19.12.2025, for Assessment Year 2016-17.

From a perusal of the impugned order, it does not emanate as to whether any notice issued by the CIT(A) was ever served on the assessee. The CIT(A), in the impugned order, has merely reproduced statement of facts, followed by the grounds of appeal and relevant extracts from the assessment order. Thereafter, the CIT(A) has concluded his findings on merits. There is no whisper in the impugned order regarding issuance of notice and service of the said notice on the assessee. Hence, the impugned order has been passed in violation of the principles of natural justice.

Considering entire facts of the case, I deem it appropriate to restore the appeal to the CIT(A) for denovo adjudication after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The CIT(A) shall issue notice to the assessee. The assessee, upon service of such notice shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.