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Facts
The assessee's appeal was dismissed ex-parte by the First Appellate Authority (FAA) due to non-compliance with notices. The assessee argued that specific grounds, including a time-barred reassessment order, were not adjudicated.
Held
The Tribunal set aside the FAA's order, deprecating the assessee's attitude but noting the order was non-speaking and failed to adjudicate grounds. The matter was remanded for fresh adjudication with an opportunity to be heard.
Key Issues
Whether the FAA was justified in dismissing the appeal ex-parte without adjudicating the grounds, and if the assessee should be granted another opportunity.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE K & SHRI JAGADISH
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 07.07.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2015-16.
At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to four notices issued from the office of the First Appellate Authority.
The Ld.AR submitted that the FAA has dismissed the appeal for non-compliance without adjudicating the grounds raised by the assessee. The Ld.AR submitted that the assessee has raised a specific ground with regard to reassessment order being time barred, which has also not been adjudicated by the FAA. It was prayed, in the interest of justice and equity, assessee may be provided with one more opportunity to present his case before the FAA.
The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of natural justice.
We have heard rival contentions and gone through the facts and circumstances of the case. Admittedly, the FAA has granted several opportunities to the assessee, as evident from the order of FAA and the assessee was totally non-cooperative before FAA.
3 -: We strongly deprecate the nonchalant attitude of the assessee. However, it is also noticed that the FAA has dismissed the appeal in-limine through a non-speaking order without adjudicating the specific grounds raised by the assessee. Therefore, we set aside the order of FAA and remit the matter back to his file for fresh adjudication by a speaking order after allowing reasonable opportunity of being heard to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 22nd October, 2025 at Chennai.