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Facts
The Assessing Officer assessed the total income at Rs.1,17,65,856/- under Section 143(3) read with Section 144B. The assessee appealed to the CIT(A), who dismissed the appeal due to the assessee's non-compliance with notices and failure to file documentary evidence.
Held
The ITAT, considering principles of natural justice, set aside the CIT(A)'s order and restored the appeal to the CIT(A) for a fresh hearing on merits. The assessee was granted another opportunity to file submissions and evidence before the CIT(A).
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal without providing adequate opportunity to furnish evidence and submissions.
Sections Cited
143(3), 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH - DB
Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM
Assessee by: None Revenue by: Smt. Leena Lal, Snr AR Date of Hearing: 04.11.2025 Date of Pronouncement: 25.11.2025 O R D E R
PER MANU KUMAR GIRI, JM:
The captioned appeal filed by the assessee is directed against order of the Ld. Commissioner of Income Tax (Appeal)/NFAC, Delhi [‘CIT(A)’ in short] dated 27.06.2025 for Assessment Year 2022-23.
The brief facts of the case are that the Assessing Officer (A.O.) passed order u/s. 143(3) r.w.s 144B of the Income-tax Act, 1961 (hereinafter “the Act”) dated 15.03.2024, assessing the total income at Rs.1,17,65,856/-. Aggrieved by the said order, the assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A), however, observed that the assessee had neither complied with the notices issued nor filed any documentary evidences in support of its grounds. In view of the above, the learned CIT(A) dismissed the appeal of the assessee and upheld the action of the A.O.
Aggrieved, assessee is in appeal before us.
Before us, the Ld. Counsel for assessee submitted that the assesseemay be given more chance to adduce evidence and submissions. The Ld. D.R relied upon the order of the ld.CIT(A) and pleaded for the dismissal of the appeal.
Though we some extent concur with the submissions of Ld. DR, however, keeping in mind the natural justice, we are of the view that the assessee may be granted opportunity to file submissions and evidence.
Accordingly, the impugned order is set aside and the appeal is restored back to the appeal file to the Ld. CIT(A) for hearing on merits. The Ld.CIT(A) shall proceed for hearing the appeal on merits after affording proper opportunity of hearing to the assessee. The assessee is directed to substantiate its case with all evidence and documents, if any, forthwith without any fail, failing which Ld.CIT(A) shall be at liberty to proceed with the appeal proceedings on merits as per law. The Ld. AR of the assessee also assured us that the assessee will prosecute the case diligently before the Ld. CIT(A).
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 25th November, 2025 at Cochin.