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Facts
The assessee filed an appeal against the order dated 06.02.2025 passed by the Ld. CIT(A)/NFAC. The assessment was framed by the AO u/s 147 r.w.s. 144 r.w.s 144B of the Act. The Ld. CIT(A) had dismissed the appeal ex-parte due to the assessee's failure to comply with notices.
Held
The Tribunal noted that the Ld. CIT(A) dismissed the appeal ex-parte as the assessee failed to make compliance to the notices. In the interest of justice, the matter is remanded to the Ld. CIT(A) for fresh adjudication on merits, after giving due opportunity to the assessee.
Key Issues
Whether the appeal should be dismissed ex-parte without giving due opportunity to the assessee, and if so, whether it should be remanded for fresh adjudication.
Sections Cited
250, 147, 144, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLE & SMT. RENU JAUHRI, HON’BLE
The above captioned appeal is preferred by the assessee against the order dated 06.02.2025, passed by Ld. CIT(A)/NFAC, Delhi u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as, “Act”] for A.Y. 2018-19. The assessment was framed by the Assessing Officer [for short, ‘AO’] u/s 147 r.w.s. 144 r.w.s 144B of the Act, vide order dated 20.03.2023.
At the outset, it is noted that the Ld. CIT(A) has dismissed the appeal ex- parte as the assessee failed to make any compliance to the five notices issued on 1 | P a g e
FOOD PVT LTD different dates. Accordingly, 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 the Ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 28 -01-2026.