SHRI MOTI SINGH RATHORE,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

ITA 602/JODH/2024Status: DisposedITAT Jodhpur27 October 2026AY 2017-184 pages

AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that while the appellant had a duty to appear and cooperate with the authorities, the principles of natural justice mandate that disputes should be decided on merits after providing a due opportunity of hearing. The Tribunal found that the CIT(A) had dismissed the appeal without adjudicating the grounds on merit. Considering the facts and circumstances and the substantial cause of justice, the Tribunal decided to provide one more opportunity to the appellant to contest the appeal on merits. The Tribunal set aside the impugned order of the CIT(A) and remitted the matter back for fresh adjudication, directing the CIT(A) to provide a meaningful and effective opportunity of being heard. The appellant was directed to appear before the CIT(A) within 60 days. The Tribunal clarified that this decision does not reflect on the merits of the dispute, which are to be adjudicated independently by the CIT(A).

What were the facts?

The assessee, Shri Moti Singh Rathore, filed an appeal before the Commissioner of Income Tax (Appeals) [CIT(A)] against an assessment order passed under Section 143(3) of the Income Tax Act, 1961, for Assessment Year 2017-18. The CIT(A) dismissed the appeal without adjudicating on the merits, citing the appellant's non-appearance and lack of submissions on the date of hearing. The assessee contended that the CIT(A) dismissed the appeal without considering the material and prayed for restoration. The revenue relied on the orders of the lower authorities. The Tribunal noted that the appellant had been given several opportunities but failed to appear, leading to an ex-parte dismissal. However, considering the principles of natural justice, the Tribunal decided to provide one more opportunity.

What were the issues?

1. Whether the CIT(A) erred in dismissing the appeal without adjudicating the grounds on merit and without considering the material placed on record, thereby violating the principles of natural justice, as argued by the assessee. 2. Whether the dismissal of the appeal by the CIT(A) on the sole ground of non-submission of any arguments on the date of hearing, despite the appellant's contention of having placed material on record, warrants restoration of the appeal for fresh adjudication on merits, as argued by the assessee. The revenue relied upon the orders passed by both the lower authorities and did not present specific arguments beyond supporting the CIT(A)'s decision.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR

Before: SMT. ANNAPURNA GUPTA & SHRI SUDHIR PAREEK

For Appellant: Shri Ajay Mundra, CA

For Respondent: Smt. Nidhi Nair, ACIT- Sr.DR

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER and SHRI SUDHIR PAREEK, JUDICIAL MEMBER ITA No. 602/JODH/2024 Assessment Year : 2017-18 SHRI MOTI SINGH ACIT/DCIT Circle-1, RATHORE JODHPUR C/o- R. P. Mundra and Co. Vs Aayakar Bhawan, Out Side Siwanchi Gate, Paota C Road, Jodhpur, Rajasthan Jodhpur, Rajasthan

(Appellant) (Respondent) PAN No.: AAYPR0667A Appellant Represented by : Shri Ajay Mundra, CA Revenue Represented by : Smt. Nidhi Nair, ACIT- Sr.DR Date of hearing : 07-09-2026 Date of pronouncement : 27–10-2026 ORDER PER : SUDHIR PAREEK, JUDICIAL MEMBER This appeal is preferred by the appellant against the order dated 25.06.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Center, Delhi, refusing to adjudicate the appeal filed by the appellant on merits, as the appeal filed against assessment order passed u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the Learned Assessing Officer relating to the Assessment Year 2017-18.

I.T.A No. 602/Jodh/2024 Page No 2 Shri Moti Singh Rathore

At the very outset, Learned AR submitted that Learned CIT(A) dismissed the appeal, without adjudicating the grounds on merit and without considering the material placed on record before him and in this factual backdrop, prayed to restore back to the file of the Learned CIT(A) for fresh adjudication, as the Learned CIT(A) decided the appeal ex party on the only ground that on the date of hearing no any submission has been submitted by the appellant

Per Contra, Learned DR relied upon the orders passed by the both lower authorities.

Heard rival submissions and carefully perused the material available on record and we noticed that several opportunities were given to the appellant, but despite that, none appear on behalf of the appellant, consequently, the appeal was dismissed in non compliance on the part of appellant.

Although we are not convinced with the reasoning put forth by the appellant for non-appearance before Learned CIT(A) as we are of the view that it is the bounded duty of the appellant to appear before the authorities on each and every date of hearing and to assist and cooperate the authorities for the early and meritorious disposal of the appeal. Nevertheless, the principles of natural justice demands that the lis between the parties should be decided on merits after providing due opportunity of hearing to both the parties.

Be that as it may, considering the facts and circumstances of the case and keeping in view the substantial cause of justice, we are of the considered view that the ends of justice would be met only, when we

I.T.A No. 602/Jodh/2024 Page No 3 Shri Moti Singh Rathore

provide one more opportunity of hearing to the appellant for contesting the appeal on merits. In our view, if the appellant is allowed to represent his case before Learned CIT(A) then, in that eventuality, no prejudice would be caused to the interest of revenue as legitimate taxes due on the correct income of the appellant will be adjudicated. Whereas, if the contrary view is taken, the appellant may be put to great hardship and difficulty. On the basis of existing fact situation, we hereby set aside the impugned order passed by Learned CIT(A) and remit back the matter to the file of Learned CIT(A) with the direction to decide afresh after providing meaningful and effective opportunity of being heard to the appellant. Appellant is also directed to appear before Learned CIT(A) within 60 days from today and cooperate in early disposal of the appeal.

Before parting, we may make it clear that our decision to restore the matter back to the file of Learned CIT(A) shall in no way be construed as having any reflection or expression on the merits of the dispute, which shall be adjudicated by the Learned CIT(A) independently in accordance with law.

Consequently, the appeal is allowed as indicated above for statistical purposes.

Order pronounced in the open court on 27-10-2026

Sd/- Sd/- (ANNAPURNA GUPTA) (SUDHIR PAREEK) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 27/10/2026

I.T.A No. 602/Jodh/2024 Page No 4 Shri Moti Singh Rathore

Dhananjay K., Sr. PS True Copy आदेश क� ��त�ल�प अ�े�षत / Copy of Order Forwarded to:- 1. Appellant 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT 6. Guard file. By order NIMISHA Digitally signed by NIMISHA ARORA ARORA Date: 2026.10.28 11:01:26 +05'30' Sr. Private Secretary ITAT Jodhpur Bench

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