ANKIT KUMAR JAIN,MUMBAI vs. ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-5(2), MUMBAI, MUMBAI

During the hearing, the learned Authorised Representative (“learned AR”) at the outset submitted that the learned CIT(A) dismissed the appeal filed by the assessee for the assessment years 2018-19 and 2021-22 vide ex parte order. The learned AR submitted that before the learned CIT(A), the assessee had sought an adjournment as his appeals for six assessment years on similar additions were pending before the learned CIT(A), and the assessee wanted to file a consolidated submission. It was submitted that since the assessee’s father was unwell and had a massive heart attack, the assessee sought the adjournment. In this regard, the learned AR also referred to the assessee’s affidavit, which is placed on record. However, the learned CIT(A) proceeded to decide the assessee’s appeals ex parte without granting the adjournment as sought by the assessee. Accordingly, the learned AR submitted that there was no willful or deliberate attempt on the part of the assessee to not comply with the notices issued by the learned CIT(A).

Having considered the submissions and perused the material available on record, it is evident that the learned CIT(A) has passed the order ex parte as the assessee did not file the submissions against the additions made by the AO. Now in appeal before us, the assessee is duly represented by the learned AR and wishes to pursue the litigation against the addition made by the AO. From the perusal of the impugned order for the assessment years 2018-19 and 2021-22, we find that the learned CIT(A) issued six notices of hearing to the assessee. In respect of the last notice issued on 04/03/2025, the assessee sought the adjournment. However, vide order dated & 3577/Mum/2025 (A.Y. 2018-19) 3 26/03/2025, the learned CIT(A) dismissed the assessee's appeal without granting an adjournment.

In view of the above, we are of the considered opinion that, in the interest of justice, the assessee be granted one more opportunity to represent its case on merits before the learned CIT(A). Consequently, we deem it fit and proper to set aside the impugned orders and restore the matter to the file of the learned CIT(A) for de novo adjudication of the appeals on merits after consideration of all the details/submissions as may be filed by the assessee. Needless to mention, no order shall be passed without affording a reasonable opportunity of hearing to the parties. The assessee is directed to appear before the learned CIT(A) on all the dates of hearing as may be fixed without any default. As the matter is being restored to the file of the learned CIT(A) for adjudication on merits, the other grievances raised by the assessee in the present appeals do not call for adjudication at this stage. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.