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Facts
The assessee preferred five appeals against an order dated 21.07.2025 by the Ld. CIT(A), Noida, pertaining to Assessment Years 2013-14 to 2017-18. The original assessment order was dated 31.12.2018. The Ld. CIT(A)'s order was ex parte as the assessee did not appear.
Held
The Tribunal noted that the assessee sought an adjournment for filing the Paper Book, while the Revenue pointed out the ex parte nature of the Ld. CIT(A)'s order. Despite opportunities, the assessee failed to appear before the Ld. CIT(A).
Key Issues
Whether the ex parte order passed by the Ld. CIT(A) requires to be set aside and remitted for fresh adjudication considering the non-appearance of the assessee.
Sections Cited
153A, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH, G: NEW DELHI
Before: MS. MADHUMITA ROY & SHRI BRAJESH KUMAR SINGH
ORDER PER BENCH: This bunch of five appeals have been preferred by the assessee against the same order dated 21.07.2025 of the Commissioner of Income Tax (Appeals)-3, Noida [hereinafter referred to as the ‘Ld. CIT(A)], pertaining to Assessment Years 2013-14 to 2017-18 respectively, arising out of Assessment order dated 31.12.2018
IT(SS)A- 5779 to 5783/Del/2025 Jasbir Maan under Section 153A r.w.s 143(3) of the Income-tax Act, 1961(hereinafter referred to as ‘the Act’) passed by the DCIT, Central Circle-1, Noida (hereinafter referred to as the ‘AO’).
The Ld. Counsel appearing for the assessee sought for an adjournment for filing the Paper Book, which are to be compiled. On the other hand, the Ld. CIT(DR) has drawn our attention to this particular fact that the order passed by the Ld. CIT(A) is admittedly an ex parte order. In fact, page 2 of the said order mentions about different dates that were fixed for hearing only to provide opportunities to the assessee to represent its case before the said authority. However, for some reason or the other, the assessee could not appear and argue the matter before the Ld. CIT(A).
Under these facts and circumstances of this matter, the Ld. CIT(DR) vehemently opposed the submissions of the Ld. AR and submitted that since the impugned order is an ex parte one and no cooperation was made before the Ld. CIT(A), the order requires to be remitted back to the said authority for fresh hearing on the issues involved therein.
Having heard the Ld. Counsels appearing for the parties and considering the order passed by the Ld. CIT(A) dated 21.07.2025 and the dates mentioned therein, despite notices sent to the assessee, none appeared, no co-operation has been made by the assessee before the said authority, we dispose these appeals by remitting the IT(SS)A- 5779 to 5783/Del/2025 Jasbir Maan issues to the file of the Ld. CIT(A) for proper adjudication of the same. The Ld. CIT(A) is directed to pass a reasoned order as per the evidence on record or any other evidence which the assessee may choose to file at the time of hearing of the matter.
We also make it clear that, in the event the assessee does not cooperate with the Ld. CIT(A), the said authority would be at liberty to pass a reasoned order strictly in accordance with law. Accordingly, the appeals are allowed for statistical purposes.
In the result, all appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 08TH January, 2026