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Facts
The assessee filed appeals against the ex-parte orders of the CIT(A) for multiple assessment years, where assessments were framed under sections 153A/143(3) or 153AC. The CIT(A) had dismissed these appeals due to the assessee's non-representation and failure to submit requisite information/documents. The assessee requested a remand, citing a similar tribunal decision in their spouse's case which was previously restored to the CIT(A).
Held
The Income Tax Appellate Tribunal remitted the matter back to the CIT(A) for re-adjudication, granting the assessee another opportunity of being heard in consonance with principles of natural justice. The Tribunal directed the CIT(A) to decide the issues on merits based on available materials and cautioned the assessee to cooperate in the proceedings.
Key Issues
The primary issues were the validity of the ex-parte dismissal by the CIT(A) and whether the case should be remanded for a fresh hearing to provide a fair opportunity to the assessee.
Sections Cited
153A, 143(3), 153AC
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
O R D E R Per Rajesh Kumar, AM:
These are appeals preferred by the assessee against the orders of the Commissioner of Income-tax (Appeals), Patna-3, (hereinafter referred to as the “Ld. CIT(A)”] dated 20.02.2025, 21.02.2025 for the AY 2012-13 to 2015-16 & 2018-19.
As the facts and circumstances are exactly similar in all the above cases, we take for A.Y. 2012-13 and decide the issue accordingly.
At the time of hearing none appeared on behalf the assessee but filed a letter dated 25.11.2025 which read as under: -
“Sub: Pray for conclusion of Appeal and/or Time petition for adjournment of hearing fixed on 25.11.2025. in the case of Nirupama Kumari, Wie Mr. Amit Kumar, C/o Ambition Coaching, Navratan Hatta, Purnia-854301 (Bihar) PAN: BBLPK578910 for A/V: 2012-13 to A/V 2015-16 and A/V: 2015-19.
The issue raised in other appeals in to 224/PAT/2025 are similar to one as decided by us in (supra). Accordingly, our decision would, mutatis mutandis, apply to these appeals of assessee. Hence, the assessee‘s appeals are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.