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Facts
The assessee's appeal pertains to AY 2013-14 against an order passed by the National Faceless Appeal Centre. The original assessment order under Section 143(3) of the Act was dated 16.03.2016. The assessee claims the lower authorities erred in passing an ex-parte order and not providing an opportunity for hearing, violating principles of natural justice.
Held
The Tribunal noted that the assessee had failed to appear on multiple hearing dates before the CIT(A). However, considering the circumstances, including pandemic restrictions and the reasons provided in the affidavit for non-appearance, the Tribunal found sufficient cause. The Tribunal restored the issue to the file of the CIT(A) for fresh adjudication, directing the assessee to cooperate.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal without dealing with the merits, and whether the assessee was prevented by sufficient cause from appearing before the CIT(A).
Sections Cited
250, 143(3), 68, 147, 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “B”, PUNE
Before: DR.MANISH BORAD & SHRI VINAY BHAMORE
आदेश / ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
The captioned appeal at the instance of assessee pertaining to A.Y. 2013-14 is directed against the order dated 28.08.2023 of National Faceless Appeal Centre, Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment order dated 16.03.2016 passed u/s.143(3) of the Act.
Assessee has raised following grounds of appeal :
“1. On the facts and the circumstances of the case and in law, lower authorities erred in passing ex-parte order and erred in deciding the issue only on the basis of material available with them, this action is being violative of principal of natural justice. Your appellant prays for granting opportunity of hearing before lower authorities. Without prejudice to the above grounds of appeal, following grounds are also taken on merit:
2. On the facts and in the circumstances of the case and in law Learned Assessing Officer erred in the Learned Assessing Officer erred on the facts and in law in making addition of Rs.1,59,40,000/- under section 68, as unexplained credit on the ground that the appellant failed in furnishing the information. Appellant may please be permitted to submit the supporting information/confirmation and evidence, if required during the course appellant proceedings.
3. At the outset, Ld. Counsel for the assessee referred to Ground No.1 submitted that even though this is second round of proceedings before this Tribunal however, before ld.CIT(A) assessee could not appear on the given dates of hearing of which two fell during covid-19 pandemic restrictions and further referring to the Affidavit given by the assessee providing reasons for non appearance before ld.CIT(A). He therefore prayed that the assessee may be provided one more opportunity to go before ld.CIT(A) for necessary adjudication.
4. On the other hand lr. Sr. DR supported the order of ld.CIT(A).
We have heard the rival contentions and perused the record placed before us. We notice that the assessee is an individual and for A.Y. 2013-14 against the assessment order u/s.143(3) of the Act dated 16.03.2016 making additions in the hands of assessee an appeal was preferred before ld.CIT(A). However, during the course of proceedings ld.CIT(A) gave three opportunities to the assessee fixing the dates on 11.01.2021, 14.02.2022 and 18.07.2023 but assessee failed to respond nor filed any request for adjournment. We notice that the first two notices of hearing fixed on 11.01.2021 and 14.02.2022 fell during covid-19 pandemic period when the restrictions on movement of general public was there and the assessee had sufficient cause for not appearing before ld.CIT(A). Even for non appearance on 18.07.2023 assessee has filed an affidavit providing the reasons for non appearance. On perusal of the same, we find that assessee was prevented for ‘sufficient cause’ for non appearance and further notice that ld.CIT(A) has not dealt with merits of the case and dismissed the appeal of the assessee. We therefore deem it proper in the larger interest of justice and being fair to both the parties to restore the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Needless to mention that in the set aside proceedings ld.CIT(A) shall afford reasonable opportunity to the assessee. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is hereby set aside and effective grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 15th day of October, 2025.