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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal for non-prosecution. The assessee did not appear for the hearing, and the appeal was decided ex-parte by the lower authorities.
Held
The Tribunal observed that the lower appellate authority had not adjudicated the issues on merits and had merely affirmed the Assessing Officer's ex-parte order. In the interest of justice, the matter was restored for de novo adjudication.
Key Issues
Whether the dismissal of appeal by the CIT(A) for non-prosecution without adjudicating on merits was justified, and if the matter should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “F”, DELHI
Before: SHRI.RIFAUR RAHMAN & SHRI VIMAL KUMAR
The appeal has been filed by the assessee against the order passed by the Learned Commissioner of Income Tax (Appeals), New Delhi / National Faceless Appeal Centre (NFAC) dated 29.07.2025 for the Assessment Year 2013- 14.
None appeared on behalf of the assessee despite the matter being posted for hearing on 28.01.2026. In the absence of any appearance from the assessee, we proceeded to adjudicate the appeal with the assistance of the Ld.
1. Departmental Representative (DR) of the Revenue. appeal by holding that the assessee had failed to pursue the appeal despite being granted several opportunities, as noted in the first appellate order. It is evident that the Ld. CIT(A) has not adjudicated the issues on merits and merely affirmed the order of the Assessing Officer, which was also passed ex-parte. The Ld. DR relied upon the orders of the lower authorities.
We have considered the submissions of the Ld. DR and carefully perused the material available on record. Upon due consideration, we are of the view that, in the interest of justice, the matter requires to be restored for de novo adjudication. Accordingly, we set aside the impugned order and remit the issues back to the file of the Assessing Officer with a direction to decide the same afresh, after providing adequate opportunity of being heard to the assessee. The Ld. DR raised no objection to the same. The assessee is directed to fully cooperate with the Assessing Officer during the set-aside proceedings. We order accordingly.