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Facts
The assessee's appeal before the ITAT was filed beyond the limitation period by 5 days, which was condoned. The assessee failed to appear before the Assessing Officer (AO) and the CIT(A), leading to ex-parte orders.
Held
The Tribunal, while condoning the delay, noted the assessee's non-appearance before the lower authorities. To ensure natural justice, the matter was remitted back to the CIT(A) for a fresh decision after providing the assessee with a reasonable opportunity of being heard.
Key Issues
Whether the appeal should be decided ex-parte due to the assessee's non-appearance and if natural justice requires remanding the matter for a fresh opportunity to be heard.
Sections Cited
144, 144B
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Income Tax Appellate Tribunal, `GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 13.10.2025 for the AY 2022-23.
2. At the outset, we note that the appeal of the assessee is barred by limitation by 05 days. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reason, hence, we condone the delay and adjudicate the appeal.
At the time of hearing neither the assessee nor the ld. AR appeared before the Bench to attend this appeal nor was any adjournment application moved by the assessee. Therefore, this appeal is heard
After hearing the ld. DR and perusing the materials available on record before us with the assistance of the ld. DR, we observe that in this case the assessment was framed u/s 144 read with section 144B of the Act when the assessee failed to appear on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) dismissed the appeal for want of requisite information/ documents. Though, the assessee did not appear before ld. CIT (A) but in consonance of the principle of natural justice and to meet the ends of justice, we remit the matter back to the file of ld. CIT (A) with a direction decide the matter after providing a reasonble opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT (A) failing which the ld. CIT (A) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on record. Thus, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.