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Facts
The assessee's appeal before the CIT(A) was dismissed due to non-filing of submissions and lack of evidence, despite multiple opportunities. The present appeal is against this dismissal order.
Held
The Tribunal, in the interest of justice, granted the assessee one more opportunity to present their case. The matter was restored to the CIT(A) for a fresh decision after allowing the assessee to participate in the proceedings.
Key Issues
Whether the CIT(A) was correct in dismissing the appeal for non-compliance and if a further opportunity should be granted to the assessee.
Sections Cited
250, 143(3), 143(3A), 143(3B)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DEHRADUN “DB” 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 25.11.2025 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 06.04.2021 passed u/s 143(3) r.w. sections 143(3A) & 143(3B) of the Act pertaining to Assessment Year 2018-19.
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. Looking to the 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) for deciding the appeal of the assessee 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.