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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal for want of evidence. The CIT(A) had provided multiple opportunities for the assessee to submit evidence, but these were not availed by the assessee.
Held
The Tribunal, in the interest of justice, granted the assessee one more opportunity and restored the matter to the file of the CIT(A) for fresh adjudication. The assessee was directed to appear before the CIT(A) and participate in the appellate proceedings.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-submission of evidence despite repeated opportunities, and whether the assessee should be granted a further opportunity to present their case.
Sections Cited
147, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “SMC” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER PER BENCH: The present appeal is filed by assessee against the order dated 08.09.2025 passed by Ld. Commissioner of Income Tax (A), NFAC, Delhi [“Ld. CIT(A)”] u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 30.02.2025 passed u/s 147 of the Act pertaining to Assessment Year 2020-21.
Heard the contentions of both the parties and perused the material available on record. At the outset, from the perusal of the appellate order, it is seen that the Ld. CIT(A) has provided many opportunities to the assessee to file the submissions in support of the grounds of appeal taken before him, however, those opportunities were not availed by the assessee and, therefore, the CIT(A) has dismissed the appeal of the assessee by deciding grounds against the assessee in absence of any evidences in support of the grounds filed.
1. 1. 1. 1. 1. 3. In view of these facts of the case and in the interest of justice, in our considered opinion, the assessee be granted one more opportunity in the instant case. Therefore, the matter is restored to the file of Ld. CIT(A) to decide the appeal of the assessee as per law after providing one more opportunity to the assessee. The assessee is also directed to appear before the Ld. CIT(A) and participated in the appellate proceedings.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 13.03.2026.