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Facts
The assessee's appeal is against an order passed by the National Faceless Appeal Centre (NFAC). The NFAC's order stemmed from proceedings initiated under Section 147 read with Section 143(3) of the Income Tax Act, 1961, for the assessment year 2019-20. The assessee had failed to appear before the CIT(A) despite multiple notices.
Held
The Tribunal noted the assessee's non-appearance before the CIT(A) without sufficient cause and imposed costs of Rs. 5,000/- on the assessee. However, to meet the ends of justice, the matter was remitted back to the CIT(A) for a fresh consideration, with an opportunity for the assessee to be heard and present evidence.
Key Issues
Whether the assessee's non-appearance before the CIT(A) warrants dismissal of the appeal and if the matter should be remitted for fresh consideration.
Sections Cited
147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”: NEW DELHI
Before: Ms. MADHUMITA ROY & SHRI NAVEEN CHANDRA
O R D E R PER MADHUMITA ROY, JM:
The instant appeal, preferred by the assessee, is directed against the order dated 26.05.2025 [DIN & Order No. ITBA/NFAC/S/250/2025-26/1076432764(1)], passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 22.01.2024 passed by the National Faceless Assessment Centre, New Delhi in proceedings under Section 147 r.w.s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”), for assessment year 2019-20. appearance of the assessee before the Ld. CIT(A) inspite of notices on several occasions being sent to him which is evident from page 3 of the order impugned.
Neither any sufficient cause for non appearance has been able to be demonstrated before us. Thus, it appears that the assessee was not interested in pursuing the appeal before the Ld. CIT(A), which is not appreciated by us and thus having regard to the conduct of the assessee before the Ld. CIT(A) we impose costs of Rs. 5,000/- to be paid by the assessee to the Prime Minister Relief Fund within a period of 30 days from the date of passing of this order.
However, to meet the ends of justice we would like to give further opportunity of being heard to the assessee by the Ld. CIT(A). Thus the appeal is disposed of by remitting the issue to the file of the Ld. CIT(A) for consideration of the issue afresh upon granting an opportunity of being heard to 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) is further directed to proceed with the matter only upon receipt of the challan of payment of costs to be deposited by the assessee as mentioned herein above that too latest by one month, which is directed to be produced by the assessee before the Ld. CIT(A) at the very inception of the appeal proceedings and in the event the assessee does not cooperate with the Ld. First Appellate Authority, the said authority would be at law. We order accordingly.
In the result, assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 13.01.2026.