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Facts
The assessee's appeal against the order of the Commissioner of Income Tax (Appeals) was dismissed ex-parte by the FAA due to non-compliance with notices. The assessee claimed to have filed submissions which were not considered.
Held
The Tribunal noted the FAA's ex-parte order and the assessee's failure to respond to notices, but also acknowledged that the assessee's submissions were not considered. The matter was restored to the FAA for fresh adjudication.
Key Issues
Whether the FAA's ex-parte order was justified when the assessee had filed submissions that were not considered, and whether the matter should be restored for proper adjudication.
Sections Cited
250, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND SHRI S.R. RAGHUNATHA
आदेश/ O R D E R
PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 20.05.2025, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2018-19.
2 -: 2. At the very outset, we notice that the order of First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the various notices issued from the office of the First Appellate Authority.
The Ld.AR submitted that the FAA had dismissed the appeal of the assessee by passing an ex-parte order stating that the assessee has not responded to the hearing notices and had not furnished any supporting, relevant and cogent arguments/ averments. The Ld.AR submitted that the assessee has filed written submissions on 07.11.2024 in response to notice issued on 23.10.2024 in the ITBA portal, which was not considered by the FAA. In support of his submission, the Ld.AR has filed the copy of ‘e-proceedings response acknowledgement’. It was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of its case.
The ld.DR submitted that adequate opportunities were provided from the office of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.
3 -: 5. We have heard rival submissions and perused the materials on record. The proceedings before FAA was ex-parte, since the assessee did not respond to various notices issued. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the offices of the FAA. We also note that the FAA had not taken note of the response filed by the assessee on 07.11.2024. Therefore, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing 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 18th September, 2025 at Chennai.