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Judgment
PER ANUBHAV SHARMA, JM:
These are appeals preferred by the Assessee against the orders of the Ld. First Appellate Authority in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld. AO, for short). Further details of the orders of the lower authorities are as under:-
| ITA No. & Assessment Year | CIT(A) [ld. FAA] who passed the order | Appeal No. & Date of order of the CIT(A) | AO who passed the assessment order & Date of order | Section of the IT Act under which the AO passed the order |
| 2389/Del/2025 2017-18 | CIT(A)-3, Gurgaon | CIT(A), GGN-1/10975/2019-20, | ITO, Ward-4(4), Gurgaon. dated | 143(3) |
| Dated 10.02.2025 | 06.12.2019 | |||
| 2390/Del/2025 2018-19 | - Do- | NFAC/2017-18/10229003, dated 10.02.2025 | AO, NeAC, dated 24.03.2021 | - Do - |
| 2391/Del/2025 2018-19 | - Do- | NFAC/2017-18/10229805 dated 10.02.2025 | AO, NeAC, dated 11.01.2022 | 272A(1)(d) |
| 2392/Del/2025 2018-19 | - Do- | NFAC/10229804, dated 10.02.2025 | AO, NeAC, dated 14.01.2022 | 270A |
On hearing both the sides and appreciating the material on record, we find that the assessee was not represented at the time of hearing and the appeal was dismissed on the basis that the assessee has failed to appear and file the submissions. The assessee has raised specific ground that he was not given opportunity to contest on merits. The impugned orders do not reflect as to if the notices were served to the knowledge of the assessee. Thus for ends of justice, without prolonging the matter further, we consider it an appropriate case to restore the issues on merits as well as on law to the files of the ld.CIT(A) with the direction to serve a notice afresh and decide the appeals in accordance with the law. The appeals are allowed for statistical purposes.