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Facts
The assessee filed an appeal against an order passed by the National Faceless Appeal Centre (NFAC), Delhi, which arose from reassessment proceedings under Section 147 of the Income-tax Act, 1961. The primary grievance was that the CIT(A) disposed of the appeal ex parte without considering the written submissions and paper book filed by the assessee.
Held
The Tribunal found that the appellate order was passed without considering the written submissions and supporting material filed by the assessee, which violates the principles of natural justice. Therefore, the matter was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred in disposing of the appeal ex parte without considering the submissions filed by the assessee, thereby violating principles of natural justice.
Sections Cited
147, 250
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Income Tax Appellate Tribunal, ‘SMC’
आदेश / O R D E R PER AMIT SHUKLA (J.M): The present appeal has been preferred by the assessee against the order dated 28.08.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the reassessment proceedings completed under section 147 of the Income-tax Act, 1961 for the assessment year 2019–20.
The principal grievance of the assessee before us is that the learned Commissioner of Income Tax (Appeals) has disposed of the appeal ex parte, without considering the written submissions and paper book duly filed by the assessee on the e-filing portal. Apart from challenging the validity of reopening under section 147, the assessee had also raised grounds on merits against various additions, all of which have remained unadjudicated.
At the outset, the learned counsel for the assessee submitted that detailed written submissions along with supporting documents and paper book were duly uploaded before the learned CIT(A) within the prescribed time. It was pointed out that the electronic acknowledgment and system- generated proof evidencing such filing were also available.
Ghatkopar Laxminagar Sauli Co-op Hsg. Society Ltd. 4. The learned counsel further drew our attention to paragraph 4 of the impugned appellate order, wherein the learned CIT(A) has categorically recorded that no written submissions were filed by the assessee. According to the learned counsel, this factual observation is demonstrably incorrect and stands contradicted by the material available on record.
We have carefully considered the submissions and perused the record. It is evident that the appellate order has been passed without taking into consideration the written submissions and supporting material stated to have been filed by the assessee. The first appellate authority, being a statutory fact-finding authority, is duty-bound to consider the submissions placed before it and adjudicate the issues by passing a reasoned and speaking order. Non-consideration of material already on record strikes at the very root of principles of natural justice.
In these circumstances, and without expressing any opinion on the merits of the issues involved, we deem it fit and proper, in the interest of justice, to restore the entire matter back to the file of the learned CIT(A) for fresh adjudication. The learned CIT(A) shall consider all the written submissions, documents, and evidences filed by the assessee, afford due opportunity of being heard, and thereafter pass a speaking order in accordance with law.
1. Ghatkopar Laxminagar Sauli Co-op Hsg. Society Ltd. 7. The assessee is also directed to cooperate in the appellate proceedings and, if so required, re-submit the written submissions and supporting documents as may be called for by the learned CIT(A).
Accordingly, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 23rd December, 2025.