Right to fair hearing restored: matter remitted for fresh adjudication after ex parte disposal and non-consideration of DVO report.

Restoration was ordered because the appellate order was passed ex parte and material valuation evidence (Departmental Valuation Officer report and stamp duty tolerance contention) was not considered, engaging the assessee's right to fair hearing and natural justice; the Tribunal directed remittance to the CIT(A) for fresh adjudication, a reasonable opportunity of hearing, and a speaking, reasoned order, allowing the appeal for statistical purposes.

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Issues: Whether the appeal should be restored to the file of the learned CIT(A) for fresh adjudication and an opportunity of hearing in view of the ex parte appellate order and alleged non-consideration of the Departmental Valuation Officer report.

Analysis: The assessee challenged the ex parte order of the learned CIT(A) and contended that the DVO valuation dated 27.09.2024 and the contention that the stamp duty value falls within the tolerance limit were not considered by the authorities. The ITAT noted that the appellate order was passed ex parte after the assessee failed to appear and that no documentary evidence was placed before the Bench during hearing. Balancing the absence of representation with the requirement of fair hearing, the Tribunal observed that the non-consideration of material valuation evidence and the ex parte disposal warrant another opportunity to the assessee to place material before the CIT(A). The Tribunal therefore found it appropriate in the interest of natural justice to direct fresh adjudication by the learned CIT(A) and to afford a reasonable opportunity of hearing, while restoring the matter to the file of the CIT(A) for a speaking and reasoned order.

Conclusion: The appeal is restored to the file of the learned CIT(A) for fresh consideration and the assessee shall be afforded a reasonable opportunity of hearing; the ITAT allowed the appeal for statistical purposes.

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