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Facts
The assessee's appeals were filed with a delay of 66 days, which was condoned by the tribunal. A key ground raised was that the CIT(A) had passed an ex parte order without deciding the issue on merits.
Held
The Tribunal held that the ex parte order by the CIT(A) violated principles of natural justice. Therefore, the appeals were restored to the CIT(A) for de novo adjudication on merits, with a direction to provide the assessee a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) order passed ex parte without deciding on merits violates principles of natural justice and warrants a de novo adjudication.
Sections Cited
153C, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “DB”: AGRA
Before: SHRI M. BALAGANESH & SHRI SUNIL KUMAR SINGH
O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in & 14/AGR/2026 for AY 2016-17 and 2017-18, arises out of the orders of the ld National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 11.08.2025 against the order of assessment passed u/s 153C r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 29.12.2018 by the Assessing Officer, ACIT(Central), Gwalior (hereinafter referred to as ‘ld. AO’).
At the outset, we find that both the appeals preferred by the Assessee are delayed by 66 days. Considering the reasons adduced in the condonation petition, in the interest of substantial justice, we hold that Assessee was prevented from sufficient cause in not filing the appeals in time. Hence, we are inclined to condone the delay in filing of appeals for both the years and admit the appeals of the Assessee for adjudication.
At the outset, we find that the Assessee vide Ground No. 3 had stated that the Learned CITA had passed the order ex parte without deciding the issue on merits.Since this goes to the root of the matter and violates the principles of natural justice, we deem it fit to take up the same first for adjudication.
We have heard the rival submissions and perused the materials available on record. On perusal of the order of the Learned CITA, we find that the Learned CITA had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, we deem it fit and appropriate to restore these appeals to the file of Learned CITA for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with the Learned CITA for expeditious disposal of the appeals by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. The assessee is also given liberty to raise additional grounds, if any, and furnish additional evidences, if any, in support of her contentions. With these observations, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 18/03/2026.