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Facts
The assessee's appeals before the CIT(A) for assessment years 2012-13 to 2018-19 were dismissed ex-parte due to non-prosecution, as the assessee was seriously ill and unable to attend the hearings. Medical records were filed in support of this claim.
Held
The Tribunal set aside the CIT(A)'s appellate orders and restored the appeals to the CIT(A)'s file for fresh adjudication. The assessee is to be given a reasonable opportunity of hearing, and if they fail to represent their case, the CIT(A) can decide on merits.
Key Issues
Whether the CIT(A) was justified in dismissing the appeals ex-parte without granting the assessee a reasonable opportunity of hearing, especially when the non-attendance was due to illness.
Sections Cited
250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘B’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
ORDER
PER MANISH AGARWAL, AM,
This bunch of seven appeals by the assessee are directed against the order of the National Commissioner of Income Tax, (Appeal)-3, Noida [CIT(A), in short], dated 13.11.2024 in Appeal Nos. CIT(A), Kanpur-4/11010/2019-20 to CIT(A), Kanpur-4/11016/2019-20 for Assessment Years 2012-13 to 2018- 19, passed under section 250(6) of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’).
2. Before us, ld.AR of the assessee submits that appeals filed by the assessee for all the captioned assessment years were dismissed by ld. CIT(A) ex-parte for non-prosecution. It is submitted by ld. AR that the assessee was seriously ill and was confined to bed thus he could not attend the hearing before the ld. CIT(A). In support, copies of the medical records are filed before us. It was his prayer that the assessee may be granted one more opportunity to represent his case before the ld. CIT(A) with documentary evidences in support of the claim for all the assessment years.
ITAs No.5679 to 5685/Del/2024
In reply, ld. CIT DR supported the order of the Assessing Officer and ld. CIT(A) however, raised no objections if the appeals are remanded back to ld. CIT(A) for adjudication on merits.
Heard both the parties and perused the material available on records. A perusal of the impugned orders of ld. CIT(A) for all the assessment years clearly shows that the ld. CIT(A) has provided many opportunities to the assessee and when the assessee had failed to respond, it was in this backdrop that the ld. CIT(A) proceeded to dispose-off the appeal filed by the assessee ex-parte sustaining the additions made by the AO in the assessment orders for all the assessment years. It is true that the assessee did not comply with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support its claim however, the assessee has sufficient cause for non- compliance before the ld. CIT(A) as he was seriously ill.
4.1 Considering the fact that the assessee has failed to make any representation before the ld. CIT(A), in the larger interest of justice, we set aside the appellate orders of the CIT(A) for all the assessment years and restore them back again to his file for fresh adjudication after affording reasonable opportunity of hearing. If the assessee fails to represent his case or furnish any documentary evidences, the ld. CIT(A) is free to decide the appeals for all the years on merits.
In the result, appeals of the assessee for all the Assessment Years i.e. from Assessment Years 20120-13 to 2018-19 in to 5685/Del/24 stands partly allowed for statistical purposes.
Order pronounced in the open court on 03rd June, 2025.