VAIBHAVLAXMI MAHILA NAGRI SAHAKARI PAT SANSTHA MARYADIT,NAGPUR vs. ITO WARD 1(5), NAGPUR
Facts
The assessee failed to appear or provide any compliance despite receiving notice for the hearing. The authorities below passed ex-parte orders due to the assessee's non-compliance and failure to submit relevant documents or arguments.
Held
The Tribunal decided to proceed with the appeal based on the available material and observed that the assessee failed to present submissions or documents to counter the Assessing Officer's contentions. Consequently, the Tribunal found no reason to interfere with the lower authorities' decisions.
Key Issues
The appeal was dismissed for non-prosecution and failure to provide supporting documents or arguments against the ex-parte orders passed by the lower authorities.
Sections Cited
250, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, NAGPUR “SMC” BENCH : NAGPUR
Before: SHRI NARENDER KUMAR CHOUDHRY
This appeal has been preferred by the assessee against the order dated 25/02/2025 impugned herein passed by the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [in short, “Ld.Commissioner”] u/sec. 250 of the Income Tax Act, 1961 (for short, “the Act”) for the Assessment Year (for short, “AY”) 2022-23.
The assessee in spite of sending notice for the date of hearing for today, made no compliance. Therefore, considering the
2 ITA.No.244/NAG/2025 orders passed by the authorities below which are ex–parte, this Court is inclined to decide the appeal on the basis of material available on record. It appears from the orders passed by the authorities below, specifically, the impugned herein that the Assessing Officer in the constrained circumstances and in absence of any reasonable or cogent and valid evidences/arguments/ contentions advanced by the assessee to counter the AO's contention as contained in the order passed u/sec. 144 of the Act dated 22/03/2024 and, therefore, Ld. Commissioner was unable to interfere with the decision of the Assessing Officer and consequently, dismissed the appeal filed by the assessee. As observed above, the assessee before both the authorities below failed to file any submission and relevant documents, therefore, the issue involved remained to be verified by the authorities below. Thus, this Court is inclined to dismiss the appeal filed by the assessee on non–prosecution and consequently affirming the impugned order which prima–facie appears to be based on logical reasoning. Consequently, the appeal filed by the assessee is dismissed, however with liberty to the assessee to seek recalling of this order on substantiating the reason for non–appearance.
In the result, appeal of the Assessee is dismissed.
Order pronounced in the open Court on 24.06.2025.
/- Sd/- (Narender Kumar Choudhry) Judicial Member vr/-
3 ITA.No.244/NAG/2025 Copy to
The appellant 2. The respondent 3. The CIT(A), Nagpur concerned. 4. D.R. ITAT, Nagpur Bench, Nagpur. 5. Guard File.
By Order //True Copy //
Sr. Private Secretary, ITAT, Nagpur Bench.
