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Facts
The assessee's appeal is against an order dated 18.07.2025 by the Ld. CIT(A), which upheld an assessment order dated 27.03.2022. The assessee remained unrepresented before the lower authorities and the Tribunal despite notices. The assessment was finalized with an addition of Rs. 1,05,33,200/-.
Held
The Tribunal noted the assessee's consistent non-representation and found their conduct not bona fide. However, to ensure fair play and prevent miscarriage of justice, the appeal was remitted to the Ld. CIT(A) for adjudication on merits.
Key Issues
Whether the appeal should be dismissed due to non-representation, or remitted for fresh adjudication on merits.
Sections Cited
250 of the Income Tax Act, 1961, 147, 144B
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : G : NEW DELHI
Before: MS. MADHUMITA ROY & SHRI NAVEEN CHANDRA
Assessment Year : 2017-18 Syed Salman Ali, Vs. Income Tax Officer, E-904,Civitech Stadia, Noida. Sector 79, Noida, Uttar Pradesh – 201305. PAN: BCTPA5243H (Appellant) (Respondent) Assessee by : None Revenue by : Shri Manish Gupta, Sr. DR Date of Hearing : 28.01.2026 Date of Pronouncement : 28.01.2026 ORDER PER MADHUMITA ROY:
The instant appeal filed by the Assessee is directed against the order dated 18.07.2025 of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 27.03.2022 passed by the National e- Assessment Centre, Delhi (hereinafter referred to as ‘the ld. AO’) under Section 147 r.w.s. 144B of the Act for Assessment Year 2017-18.
None appeared on behalf of the assessee in spite of notices having been sent. It appears from the records that before both the lower authorities, the assessee was never represented in spite of notices having been sent. The assessment was finalized upon making addition to the tune of Rs.1,05,33,200/- which was further confirmed by the first appellate authority. Hence, the appeal before us.
No submission has been made by the assessee as to why the assessee’s matter got unrepresented before the authorities below. Neither before us he has been represented. The conduct of the assessee is not found to be bona fide as it is on record. However, keeping in mind the principle of fair play and for the ends of justice and in order to prevent the miscarriage of justice, we are disposing of this appeal by remitting it to the file of the Ld. CIT(A) for adjudication of the same on merit upon hearing the assessee and upon considering the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter. The Ld. CIT(A), if required, will ask for a remand report from the Ld. AO for his comments on the issue involved in the matter on the basis of the evidence on record. We also make it clear that in the event the assessee does not cooperate with the first appellate authority, the said authority would be at liberty to pass an order strictly in accordance with the law.