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Facts
The assessee's appeal was directed against an ex-parte order passed by the NFAC/CIT(A). The assessee failed to appear before the CIT(A) on the given dates of hearing.
Held
The Tribunal held that since the CIT(A) passed an ex-parte order without dealing with the merits of the case, it was appropriate in the interest of justice to restore the issues to the file of the CIT(A) for fresh adjudication.
Key Issues
Whether the assessee should be granted another opportunity to present their case before the CIT(A) after an ex-parte order was passed due to non-appearance.
Sections Cited
147, 144, 144B, 250(6)
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Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR
Before: DR.MANISH BORAD
Appellant by : Shri Darshana Bhaiya (through virtual) Respondent by : Shri Surjit Kumar Saha (Virtual) Date of hearing : 18.03.2026 Date of pronouncement : 27.03.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 12.01.2026 framed National Faceless Appeal Centre (NFAC) Delhi arising out of Assessment Order dated 09.12.2024 passed u/s.147 r.w.s144 r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).
I have heard the rival contentions and perused the record placed before me. Admittedly, the impugned order passed by ld.CIT(A) is exparte as the assessee failed to appear on the given dates of hearing. Main grievance of the assessee is for affording one more opportunity to go before ld.CIT(A) to which ld. DR has raised no objection. Since ld.CIT(A) has passed exparte order and has not dealt with merits of the case, I in the larger interest of justice being fair to both the parties deem 2 Ravindra Sharadrao Dushettiwar it appropriate to restore the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication as contemplated u/s.250(6) of the Act after considering the documents to be filed by the assessee. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee. Assessee is directed to update email and contact details on the ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of the CIT(A)/NFAC are set aside and Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.