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Facts
The appeal by the assessee was filed against an order of the NFAC relating to AY 2016-17. There was a delay of 19 days in filing the appeal, which was condoned. The assessee did not appear for the hearing, and the proceedings were ex-parte.
Held
The Tribunal noted that the Assessing Officer (AO) passed an ex-parte order and the CIT(A) dismissed the appeal without discussing the merits. In the interest of justice, the Tribunal remitted the issues back to the AO for fresh adjudication with directions to consider all evidence and provide an adequate opportunity of being heard.
Key Issues
Whether the CIT(A) correctly dismissed the appeal without considering the merits when the AO passed an ex-parte order.
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Asstt. Year : 2016-17 NISAR AHMAD, VS. ITO, WARD 2(3)(1), W.NO. 8, CHAUDHARI WARA BULANDSHAHAR, BASTI NEW, UTTAR PRADESH GALI NO. 8, NEAR MAKKAM MASZID, SIKANDRABAD, BULANDSHAHR, UTTAR PRADESH (PAN: AFRPA36199K) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Sangeet Bansal, Sr. DR Date of Hearing 07.08.2025 Date of Pronouncement 07.08.2025 ORDER This appeal by the assessee is emanating from the order of the NFAC, Delhi dated 07.03.2025 relating to assessment year 2016-17.
None appeared on behalf of the assessee, despite issue of notice of hearing, hence, I am proceeding exparte qua the assessee, after hearing the ld. DR and perusing the records.
At the threshold, it is noted that there is delay of 19 days in filing the appeal before the Tribunal. After perusing the records, I am of the considered view that reasonable cause has been attributed to the assessee for delay in dispute in filing the appeal, hence, the same is condoned.
I have heard the Ld. DR and perused the records. Upon careful consideration, I find that AO has passed the exparte order u/s. 144 of the Act and also Ld. CIT(A) has not discussed the issues on merits, rather he dismissed the appeal in the absence of records and evidences. Hence, in the interest of justice, I remit back the issues in dispute to the file of the AO for fresh adjudication, with the directions to consider all the evidences, after giving adequate opportunity of being heard to the assessee, for which ld. DR has no objection.
In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 07.08.2025.