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Facts
The assessee, Avanish Overseas Pvt Ltd, filed appeals against orders from the CIT(A) for Assessment Years 2011-12 and 2015-16. The Assessing Officer made additions under section 68 for unsecured loans in both assessment years. The assessee sought personal hearings via video conference, but failed to attend, leading to ex-parte orders.
Held
The Tribunal noted that the assessee failed to avail the video conference hearing opportunity provided by the CIT(A). However, in the interest of natural justice, the Tribunal decided to grant one more opportunity to the assessee to present their case.
Key Issues
Whether the assessee should be granted a further opportunity for a personal hearing before the CIT(A) after failing to attend the initially scheduled video conference hearing.
Sections Cited
147, 144, 143(3), 68
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “A” BENCH, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI JAGADISH
These two appeals by the Assessee are directed against separate orders passed by the Ld. Commissioner of Income Tax (Appeals) [CIT(A)], National Faceless Appeal Centre (NFAC), Delhi, both dated 24.09.2025. These appeals pertain to Assessment Years (A.Y.) 2011-12 & 8249/M/2025 Avanish Overseas Pvt Ltd and 2015-16, arising from assessments framed under section 147 r.w.s. 144 and section 143(3) of the Income-tax Act, 1961, respectively. As both appeals involve common issues and the same Assessee, they were heard together and are disposed of by this consolidated order for the sake of convenience.
ITA No. 8249/Mum/2025 for A.Y. 2011-12
The brief facts are that the assessee is a company and filed return of income for A.Y. 2011-12 on 30.09.2011 showing total income of Rs.5,99,870. The Assessing Officer in assessment order passed u/s 147 r.w.s 144 has made addition u/s 68 of unsecured loan balance of Rs.2,41,70,424/-. Aggrieved, the assessee preferred appeal before the Ld. CIT(A).
On appeal before theLd. CIT(A), assessee sought an opportunity of personal hearing through video conferencing. The Ld. CIT(A) scheduled the hearing on 19.09.2025 and issued the VC link on 16.09.2025. Since the assessee failed to avail the said opportunity, the Ld. CIT(A) proceeded to decide the appeal ex parte and confirmed the addition made by the Assessing Officer.
The Ld. AR at the outset has submitted that the Ld. CIT(A) passed the order without hearing through the VC, one more opportunity may be provided to substantiate the case before the Ld. CIT(A).
The Ld. DR on the other hand, relied on the orders of lower authorities.
We have considered the rival submissions and perused the material available on record. We find that the assessee sought an opportunity of personal hearing through video conferencing. The Ld. CIT(A) provided the said opportunity but assessee failed to avail the same. keeping in view the principles of natural justice, we are of the opinion that one more opportunity should be granted to the assessee to 2 & 8249/M/2025 Avanish Overseas Pvt Ltd substantiate his case before the Ld. CIT(A). Accordingly, the matter is remanded back to the file of Ld. CIT(A) for fresh adjudication. The assessee is also directed to comply with the notices issued by the Ld. CIT (A) without fail.In view of the above, the appeal filed by the assessee is allowed for statistical purposes only.
ITA No. 8228/Mum/2025 for A.Y. 2015-16
The brief facts are that the assessee is a company and filed return of income for A.Y. 2015-16 on 31.10.2015 showing total income of Rs.4,00,270/-. The Assessing Officer in assessment order passed u/s 143(3) has made addition u/s 68 of unsecured loan balance of Rs.93,36,000/-. Aggrieved, the assessee preferred appeal before the Ld. CIT(A).
As the facts and legal issues are identical to those in the appeal for A.Y. 2011-12, our directions therein apply mutatis mutandis to this assessment year. This matter is also remanded to the Ld. CIT(A) for fresh adjudication. The appeal is allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 18/02/2026