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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) for AY 2009-10. The assessee did not appear before the CIT(A) despite receiving notices, and the CIT(A) dismissed the appeal without considering the merits.
Held
The Tribunal held that even if the assessee did not respond, the CIT(A) should have decided the appeal on merits. Therefore, the case was restored to the CIT(A) for fresh adjudication after providing a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding on merits, and whether the case should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “C” BENCH, MUMBAI
Before: SHRI NARENDRA KUMAR BILLAIYA, HON’BLE & SHRI SANDEEP SINGH KARHAIL, HON’BLE
None Assessee by : Revenue by : Mr. Virabhadra S. Mahajan, Sr. D/R सुनवाई की तारीख/Date of Hearing : 14/08/2025 घोषणा की तारीख /Date of Pronouncement : 22/08/2025 आदेश/O R D E R
PER NARENDRA KUMAR BILLAIYA, AM:
This appeal by the assesse is preferred against the order of the ld. CIT(A)/Addl./JCIT(A)-6 [hereinafter the “ld. CIT(A)”], Kolkata dated 06/05/2025, pertaining to AY 2009-10.
The sum and substance of the grievance of the assessee is that the ld. CIT(A) dismissed the appeal of the assessee ex-parte without going into the merits of the case. 3. None appeared on behalf of the assessee in spite of notice. We decide to proceed ex-parte. The ld. D/R was heard at length. Case records carefully perused. 4. A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has issued several notices but no response was received and the ld. CIT(A) dismissed the appeal in limine.