YKK India Private Limited vs Assessing Officer

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 (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 19/09/2025 for the Assessment Year 2018-19.

Brief fact of the case are that the Assessee, an ex-parte assessment order came to be passed u/s 143(3) r.w. Section 144C(3) and Section 144B of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal before the Ld. CIT(A) which has been dismissed vide order impugned dated 19/09/2025. As against the order of the Ld. CIT(A), the Assessee preferred the present Appeal.

The Ld. Counsel for the assessee submitted that both the assessment order and the order impugned of the Ld. CIT(A) have been passed in violation of natural justice, the assessee has not been provided with opportunity of being heard and the Appeal has been dismissed by the CIT(A) without deciding issues on the merit, therefore, sought for intervention of this Tribunal.

Per contra, the Ld. Departmental Representative relied on the orders of the Lower Authorities and sought for dismissal of the Appeal filed by the assessee.

We have heard both the parties and perused the material available on record. It is seen from the order of the Ld. CIT(A), the Ld. CIT(A) has not adjudicated the Grounds of Appeal of the assessee and dismissed the Appeal for non-prosecution. Further, the assessment order is also been passed ex-parte. In view of the above, in the interest of justice, we deem it fit to restore the issue to the file of the A.O. for de-novo assessment. Needless to say, the A.O. shall provide opportunity of being heard to the Assessee before passing the assessment order in accordance with law. The Assessee is also directed to participate in assessment proceedings without fail.

In the result, the Appeal of the Appellant is partly allowed for statistical purpose.