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Judgment
PER YOGESH KUMAR, U.S. JM:
The above Stay Application filed by the Assessee posted before the Bench for hearing. Considering the issue involved in the Appeal of the Assessee in ITA No. 8264/Del/2025 and with the consent of both the parties, the appeal of the Assessee has been heard.
Brief facts of the case are that, an assessment order came to be passed on 27/03/2024 by computing the income of the Assessee at Rs. 13,90,17,413/-, as against the returned income of Rs. 1,68,91,785/- by making certain additions. Aggrieved by the assessment order dated 27/03/2024, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 17/06/2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A) dated 17/06/2025, the Assessee preferred the present Appeal.
The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has issued notice to wrong e-mail id, therefore, the Assessee could not make compliances, further submitted that the Ld. CIT(A) 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. 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 impugned order 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 natural 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.
Since we have partly allowed the appeal of the Assessee, the S.A No. 616/Del/2025 filed by the Assessee is dismissed as having become in-fructuous.