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Facts
The assessee's appeal before the Ld. CIT(A) was dismissed in limine without a discussion on merits, purportedly due to defects in the appeal form. The assessee's representative contended that the non-adjudication of grounds resulted from a mix-up involving two sets of appeals (online and physical) and a pending remand report.
Held
The Tribunal acknowledged that the assessee's appeal was dismissed without a discussion on merits due to procedural issues and set aside the CIT(A)'s order. The matter was restored to the file of the Ld. CIT(A) for fresh adjudication, with directions to consider the existing remand report and provide an adequate opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) was justified in dismissing an appeal in limine due to procedural defects, thereby preventing a merits-based adjudication, especially when a mix-up in appeal forms and a remand report were involved.
Sections Cited
250
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Income Tax Appellate Tribunal, “A” BENCH, KOLKATA
Appearances by: Assessee represented by : Somnath Ghosh, Advocate Department represented by : Raja Sengupta, CIT (DR) Date of concluding the hearing : 16.06.2025 Date of pronouncing the order : 24.06.2025 O R D E R
PER SANJAY AWASTHI, ACCOUNTANT MEMBER
This appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, vide order dated 16.10.2024.
1.1. In this case, the Ld. AR fairly pointed out that the impugned order has been passed without any discussion on merit since unfortunately, the assessee could not remove the defects in the form of appeal before the Ld. CIT(A). The Ld. AR pointed out paras 2 to 4 on page 2 of the impugned Imran Sharif order in this regard. We find that through the impugned order, the assessee’s appeal has been dismissed in limine. During the course of submissions, the Ld. AR pointed out that there were two sets of appeals before the CIT(A) in which one was filed online and the other was being considered in physical form. In fact, the Ld. AR also placed on record a remand report dated 29.04.2019 called for by the CIT(A) in this very same case. As has been explained by the Ld. AR, due to the mix-up in appeals the grounds taken by the assessee have not been adjudicated.
1.2 The Ld. DR relied on the orders of authorities below.
We have carefully considered the submissions of the Ld. AR and have also gone through the records. It is seen that probably the assessee has suffered for no fault of his. We are accordingly setting aside the impugned order and are restoring the same to the file of Ld. CIT(A) for fresh adjudication. The Ld. CIT(A) would be expected to take cognizance of the remand report already filed by the Ld. AO, a copy of which would be submitted by the assessee to him. Needless to say, an adequate opportunity of being heard would be provided during the course of these fresh proceedings.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order pronounced on 24.06.2025