2026 (9) TMI 381

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....ted 10.03.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal: "1. For that the order dated March 10, 2026 passed by the CIT(A) is erroneous on facts and/or in law. 2. For that the CIT(A) erred in deciding the appeal without granting the assessee any opportunity of hearing and the said order dated March 10, 2026 is illegal, invalid, bad in law as the said order was passed in gross violation of the principles of natural justice. 3. For that further and in any event and without prejudice to the aforesaid the CIT(A) erred in setting aside the assessment order and referred the matter back to the Assessing Officer on the ground that the said assessment order was passed unde....

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....aid order dated March 10, 2026 is arbitrary, unreasonable and perverse. 8. For that the CIT(A) should have dealt with the appeal filed by the assessee on merits without setting aside the assessment order and sent it back to the Assessing Officer and the said order dated March 10, 2026 is illegal, invalid, bad in law and is liable to be set aside. 9. For that further and in any event and without prejudice to the aforesaid, the CIT(A) was not right in not dealing with the application for additional ground filed by the assessee before deciding the appeal filed by the assessee. The appellant craves leave to add to, alter, amend and/or modify the grounds taken herein." 3. Brief facts of the case are that the assesse....

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....ircle 1(1), Kolkata. Therefore, the AO had the jurisdiction to pass the order. Accordingly, the action of the AO is upheld. However, it is observed that the order was passed ex parte under section 144 of the Income-tax Act, 1961. The principles of natural justice demand that there should be a fair determination of a question by a quasi-judicial authority. It is a settled position of law that the principles of natural justice and fair play require that the affected party be granted sufficient opportunity of being heard to contest his case. Therefore, without delving into merits of the case, in the interest of justice, I Set aside the assessment order and refer the case back to the file of assessing officer for making a fres....