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Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) for a delay of 220 days in filing. The assessee claimed to be unaware of the ex-parte assessment order due to issues with their consultant's email communication.
Held
The Tribunal remanded the matter to the CIT(A) for fresh adjudication on merits after giving the assessee an opportunity to be heard. The assessee was also directed to be vigilant and comply with the requirements.
Key Issues
Whether the ex-parte dismissal of appeal by CIT(A) was justified and whether the matter should be remanded for fresh adjudication.
Sections Cited
250 of the Income Tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SHRI VIMAL KUMAR, HON’BLE & MRS. RENU JAUHRI, HON’BLE
ORDER PER RENU JAUHRI : The above captioned appeal is preferred by the assessee against the order dated 07.08.2025, passed by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as, “Act”).
The assessee has raised several grounds of appeal challenging the ex-parte dismissal of the appeal by the Ld. CIT(A) besides contesting the addition on merits.
3. At the outset, Ld. AR has submitted that the appeal was dismissed ex-parte by the Ld. CIT(A) after rejecting the request for condonation of delay of 220 days 1 | P a g e
Mega Structures Pvt Ltd in filing of the appeal. He has pointed out that the assessment order was also passed ex-parte as the assessee’s consultant did not make requisite compliance before the Ld. AO. He has further submitted that since the notices were received on the e-mail id of the consultant, the assessee remained unaware about the ex- parte assessment order for a long time which resulted in delay in filing appeal before Ld. CIT(A). In view of these facts, Ld. AR has requested that the matter may be remanded to the Ld. CIT(A) for fresh adjudication on merits. Ld. DR has not objected to the said proposition.
After hearing both the parties, in the interest of justice, we deem it appropriate to remand the matter to Ld. CIT(A) for fresh adjudication on merits after giving due opportunity to the assessee. The assessee is also directed to be vigilant and make requisite compliance before Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 22-01-2026.