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Facts
The assessee filed an appeal against an order of the CIT(A) which dismissed the appeal ex-parte due to non-appearance. The assessee claimed that notices were not served properly according to Section 282 of the Act.
Held
The Tribunal found that the assessee's reason for not responding to notices could be considered a sufficient cause. The impugned order was set aside, and the appeal was restored to the CIT(A) for a fresh hearing on merits.
Key Issues
Whether the ex-parte assessment order passed by the CIT(A) was justified when the assessee claims non-service of notice as per statutory requirements.
Sections Cited
147, 144, 282
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘D’ BENCH: CHENNAI
Before: SHRI MANU KUMAR GIRI & SHRI S.R.RAGHUNATHA
आदेश / O R D E R PER MANU KUMAR GIRI, JM:
This appeal filed by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals) (NFAC) Delhi [CIT(A)] dated 27.03.2025 for Assessment Year 2015-16.
Brief facts of the case are that the assessee instituted appeal before the ld.CIT(A) against the income assessed u/s 147 r.w.s 144 of the Act on account of unexplained incomeof Rs.37,83,526/- and interest expenditure of Rs.6,05,336/-. However, the ld. CIT(A) dismissed the appeal ex-parte as the assessee has neither appeared nor filed any response to the notices issued for hearing. 4. Aggrieved, assessee is in appeal before this Tribunal.
Before the ld. Counsel for assessee submitted that theld. CIT(A)has only uploaded the notices on the e-portal but while issuing notices has not complied with the section 282 of the Act. The ld.DR relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.
Though we some extent concur with the submissions of Ld.DR Smt. Pushpa Hemachand, JCIT, keeping in mind the reasons given, we are of the view that the reason given by the assessee for not responding notices of the CIT(A) a sufficient cause. Accordingly, giving one more opportunity, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for hearing on merits. The Ld.CIT(A) whose shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law.
Order pronounced in the open court on 10th day of December, 2025 at Chennai.