MILAKH RAAJ,NAINITAL V. IN COME TAX OFFICER, HALDWANI

ITA 228/DDN/2025

AI Insights

The case involves Milakh Raaj, the appellant, who contested the orders passed by the Income Tax Officer and the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which were both ex-parte. The appellant argued that the orders were passed in violation of the principles of natural justice as his grounds of appeal were not addressed. The respondent, represented by the Department's Representative, argued that the appellant was a chronic defaulter who failed to appear before the lower authorities, justifying the ex-parte orders. The Tribunal found merit in the appellant's argument regarding the lack of a fair hearing and thus restored the matter to the A.O. for a fresh assessment.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 836307 (ITAT-DEHRADUN)
• Duration Of Justice: 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 17-11-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: AMAR PAL SINGH
• Assessee Lawyers: RAVINDER S. RAWAT
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

" 1 ITA No. 228/DDN/2025 Milakh Raaj IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, ‘SMC’DEHRADUN BEFORE YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRISANJAY AWASTHI, ACCOUNTANT MEMBER ITA No. 228/DDN/2025 (A.Y. 2017-18) Milakh Raaj 49, Nayagaon, Nainital, Uttarakhand PAN: BJCPR6972E Vs Income Tax Officer, ITO-2(1)(2) Haldwani, Uttarakhand Appellant Respondent Assessee by Sh. Ravinder S. Rawat, Adv Revenue by Sh. Amar Pal Singh, Sr. DR Date of Hearing 09/02/2026 Date of Pronouncement 11/02/2026 ORDER 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 15/09/2025 for the Assessment Year 2017-18. 2. An assessment order came to be passed on 05/11/2019 u/s 144 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 on 15/09/2025 vide order impugned. As against the order of the Ld. CIT(A) dated 15/09/2025, Assessee preferred the present Appeal. Printed from counselvise.com 2 ITA No. 228/DDN/2025 Milakh Raaj 3. The Ld. Counsel for the Assessee submitted that both the order of the A.O. as well as Ld. CIT(A) are ex-parte and the Ld. CIT(A) has not decided on the grounds of the Appeal of the Assessee and the order impugned came to be passed in violation of principals of natural justice. Thus, sought for allowing the Appeal. 4. Per contra, the Ld. Department's Representative submitted that the Assessee is a chronic defaulter who has not appeared before the Lower Authorities, therefore, both the A.O. as well as the Ld. CIT(A) have passed the respective orders in accordance with law which requires no interference, thus by relying on the orders of the Lower Authorities sought for dismissal of the Appeal. 5. We have heard both the parties and perused the material available on record. Both the order of the A.O. as well as order of the Ld. CIT(A) are ex-parte, wherein the Assessee has not participated in any of the proceedings. Even the Ld. CIT(A) has not decided all the grounds of Appeal on its merits. 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 orderin accordance with law. The Assessee is also directed to participate in assessment proceedings without fail. Printed from counselvise.com 3 ITA No. 228/DDN/2025 Milakh Raaj 6. In the result, the Appeal of the Appellant is partly allowed for statistical purpose. Order pronounced in the open court on 11th February, 2026 Sd/- Sd/- (SANJAY AWASTHI) (YOGESH KUMAR U.S.) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:-11.02.2026 Reshma Naheed, Sr.P.S Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "