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Facts
The assessee's appeal for AY 2018-19 was dismissed by the CIT(A) due to non-appearance. The assessee had failed to respond to hearing notices before the CIT(A) after an addition of Rs. 28,44,560/- was made by the AO under Section 147.
Held
The Tribunal restored the appeal to the CIT(A) for fresh adjudication, providing one more opportunity for hearing. The CIT(A) was directed to afford a reasonable opportunity and pass a speaking order.
Key Issues
Whether the CIT(A) erred in dismissing the appeal for non-appearance and whether the assessee should be granted a fresh opportunity to present their case on merit.
Sections Cited
250, 147, 144, 144B, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, 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. 2018-19 is directed against the order dated 27.02.2025 of National Faceless Appeal Centre (NFAC) Delhi passed u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act’) arising out of Assessment Order dated 27.02.2024 passed u/s.147 r.w.s.144 r.w.s.144B of the Act.
At the outset, Ld. Counsel for the assessee submitted that assessee failed to respond to the notices of hearing given by ld.CIT(A) and in absence of any representative, ld.CIT(A) has dismissed the appeal. He submitted that ‘reasonable cause’ prevented the assessee to put appearance on the dates of hearing and therefore prayed to restore the issues raised on merit to the file of ld.CIT(A) for afresh adjudication.
On the other hand, ld. DR supported the order of ld.CIT(A) but is fair enough in not opposed the request made by ld. Counsel for the assessee.
We have heard the rival contentions and perused the record placed before us. We observe that the assessee is an individual and assessment for A.Y. 2018-19 completed u/s.147 r.w.s.144 r.w.s.144B of the Act on 27.02.2024 and ld. AO made addition of Rs.28,44,560/- as assessee has not filed the regular return of income. Aggrieved with the additions assessee preferred appeal before ld.CIT(A) but then on the given dates of hearing fixed on 09.09.2024, 28.10.2024 and 25.02.2025 assessee failed to appear. Before us, ld. Counsel for the assessee has submitted that assessee has necessary details in support of its claim that impugned addition is uncalled for. However, due to non-appearance before ld.CIT(A) the grounds raised by the assessee have been dismissed.
We therefore considering the facts and circumstances of the case and in the larger interest of justice deem it proper to provide one more opportunity to the assessee to go before ld.CIT(A). In the set aside proceedings ld.CIT(A) shall afford reasonable opportunity of hearing to the assessee and decide in accordance with law and pass a speaking order as contemplated u/s.250(6) of the Act. 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 06th day of October, 2025.