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Judgment
PER SUDHIR KUMAR, JUDICIAL MEMBER:
This appeal filed by the assessee against the order of Ld. CIT-Appeals, dated 30-7-2025 for the Assessment Year 2018-19.
At the threshold, it is noted that there is delay of 115 days in filing the present appeal. After perusing the records and upon hearing the Ld. DR, we find reasonable cause has been attributed to the assessee for filing the belated appeal before the appeal, hence, the delay in dispute is hereby condoned.
None appeared on the behalf of the assessee. However, after perusing the grounds of appeal, it transpires that AO has completed the assessment u/s. 147 r.w.s. 144 without providing a reasonable and effective opportunity of being heard, thereby violating principles of natural justice.
Ld. DR. relied upon the orders of the authorities below.
We have heard the Ld. DR and perused the records. It is an admitted fact that AO has passed the exparte order u/s. 147 r.w.s. 144 of the Act. Therefore, considering the totality of the facts and circumstances of the case and in the interest of justice, we deem it proper to restore the issues raised in the assessee’s appeal to the file of the AO with a direction to decide the same afresh, after giving adequate opportunity of being heard to the assessee to substantiate its claim and decide the issue as per fact and law. The assessee is also directed to fully cooperate with the AO during the proceedings and produce all the necessary documents, evidences, etc. to canvass its case. Resultantly, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 06.05.2026.