Shri Chetan Sharma vs The Dy. C.I.T

PER NAVEEN CHANDRA, ACCOUNTANT MEMBER:-

This appeal by the assessee is preferred against the order of the CIT(A)-24, Delhi, Delhi dated 27.02.2025 pertaining to A.Y 2018-19.

The solitary grievance of the assessee in this appeal is that the CIT(A) issued notice to which the assessee had filed a petition seeking adjournment. However, the ld. CIT(A) neither granted adjournment not mentioned the petition seeking adjournment in order and decided the issue ex parte without giving opportunity of being heard to the assessee. It is the say of the ld. counsel for the assessee that the ld. CIT(A) confirmed ex-parte, the order of the AO, who framed the assessment u/s 153C qua the assessee without assuming proper jurisdiction and recording mandatory ‘satisfaction’ in accordance with law u/s 153C of the Act. The ld. counsel for the assessee prayed to restore the appeal to the file of the ld. CIT(A).

The ld. DR did not raise any serious objection.

We have heard the rival submissions and have perused the relevant material on record. We find that the assessee had filed application seeking adjournment before the CIT(A) but the ld. CIT(A) considered that the assessee is not interested in pursuing the appeal and consequently he decided the issues ex-parte.

We therefore, are of the considered view that in the interest of justice and fair play, the instant case and the impugned order of the CIT(A) be set aside and the issues emanating out of the assessment order be restored to the appeal to the file of the ld. CIT(A) for fresh adjudication as per law. The ld. CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee and considering the evidences/material furnished by the assessee. The assessee is directed to cooperate with the proceedings and furnish documents/evidence as required by the ld. CIT(A).

In the result, appeal of the assessee in ITA No. 2461/DEL/2025 is allowed for statistical purposes.