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Facts
The assessee filed appeals against the CIT(A) orders for assessment years 2012-13 to 2015-16 and 2018-19. The CIT(A) had dismissed the appeals ex-parte due to the assessee's non-appearance, after assessments were framed under sections 153A/143(3) and 153AC. The assessee requested a remand, citing a similar decision in her spouse's case.
Held
The Tribunal, emphasizing natural justice, remitted the matter back to the CIT(A) to provide the assessee one more opportunity to be heard and re-adjudicate the issues on merit. The assessee was cautioned to cooperate, failing which the CIT(A) could pass orders based on available material. The appeals were allowed for statistical purposes.
Key Issues
Whether the CIT(A) was justified in dismissing appeals ex-parte for non-representation; Requirement to provide opportunity of being heard under principles of natural justice.
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.