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Facts
The assessee-appellant is in appeal against the order of the CIT(A) dismissing their appeal against an assessment order that made two additions on account of shifting of losses and unexplained expenditure. The assessee remained non-compliant despite several notices from the CIT(A).
Held
The Tribunal held that although the assessee was non-compliant, the CIT(A) should have decided the appeal on merits. Therefore, the matter is remanded back to the CIT(A) for a fresh decision after providing one more opportunity to the appellant.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without adjudicating on merits, despite the assessee's non-compliance?
Sections Cited
250
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Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC-Bench” JAIPUR
Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM
Result
As a result, this appeal is disposed of, for statistical purposes, and the matter is remanded to Learned CIT(A) for decision afresh, after providing one more opportunity of being heard to the assessee-appellant.
As regards non compliance of the appellant despite 6 notices issued by Learned CIT(A), we burden the assessee-appellant with costs of Rs. 3000/-. The appellant to deposit the said amount of costs in “Prime Minister’s National Relief Fund” and produce the receipt before Learned CIT(A) before commencement of the proceedings on remand.
File be consigned to the record room after the needful is done by the office. Order pronounced in the open court on 25/09/2025.
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सहायक पंजीकार@Aेेजज. त्महपेजतंत