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Judgment
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, (‘Ld. CIT(A)/NFAC’ for short), dated 29/05/2025 pertaining to Assessment Year 2016-17.
Brief facts of the case are that, an assessment order came to be passed on 23/05/2023 passed under Section 147 r.w. Section 144B of the Income Tax Act, 1961 by restricting the deduction u/s 36(1)(viia)(c) of Rs. 5,31,86,500/- as against the claim of the Assessee of Rs. 5,37,37,70,848/-by making addition of Rs. 1,66,82,274/- under the head of profit and gain of business and professional income. Aggrieved by the assessment order dated 23/05/2023, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 29/05/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), the Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.
Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard both the parties and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the order impugned has been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeal, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.