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Facts
The assessee's appeal was filed with a delay of 45 days. The assessee provided an affidavit with plausible reasons for the delay, which was not objected to by the Revenue. The assessment order was passed ex-parte by the CIT(A) without affording a reasonable opportunity to the assessee.
Held
The Tribunal found that the CIT(A) had not considered all issues on merits and had not followed the principles of natural justice. Therefore, the order of the CIT(A) was set aside, and the matter was remitted back to the CIT(A) for a fresh hearing.
Key Issues
Whether the CIT(A) correctly dismissed the appeal ex-parte without affording a reasonable opportunity to the assessee and without considering all issues on merits.
Sections Cited
144, 263, 250(6)
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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI DUVVURU R.L REDDY(KZ) & SHRI RAJESH KUMAR
आदेश / O R D E R Per Duvvuru R.R.Reddy, Vice President (KZ) This is an appeal filed by the assessee against the order dated 25.07.2025 passed by ld CIT(A), NFAC, Delhi in Appeal No. NFAC/2016- 17/10342225 for the assessment year 2017-18. 2. At the outset, it is found that the appeal of the assessee is barred by 45 days. In this regard, the assessee has filed an affidavit stating sufficient reasons for condonation of delay, which are plausible and not found to be false. Ld.Sr. DR also did not raise any serious objection to condone the delay. Accordingly, the delay of 45 days in filing the appeal by the assessee is condoned and the appeal of the assessee is admitted for hearing.
Ld AR of the assessee submitted that the ld CIT(A) has passed the order exparte without affording reasonable opportunity to the assessee. It was the submission that the assessee has not received any notice from the ld. CIT(Appeals), therefore, he could not present the case before the ld. CIT(Appeals). He further submitted that the assessee has a strong case and, therefore, he pleaded for one more opportunity before the ld. CIT(Appeals) to substantiate his case.
On the other hand, ld. Departmental Representative submitted that there were several opportunities to the assessee but he failed to substantiate his case. Therefore, he pleaded to confirm the order passed by the ld. CIT(Appeals).
We have heard the rival submissions and perused the material available on record. We observe that the assessment order has been passed u/s.144 in consequence to the order passed u/s.263 of the Act. The sole reason of ld CIT(A) in dismissing the appeal is that the assessee has not filed any explanation or documentary evidence in support of the claim. Ld CIT(A) has not considered all the issues on merits as per mandate in section 250(6) of the Act. Considering the facts and circumstances of the case and in order to meet the principle of natural justice, we are inclined to set aside the order passed by the ld. CIT(Appeals) and remit the matter back to the file of ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the Ld. CIT(Appeals) failing which the Ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law based on the materials available on the record. Thus, the grounds raised
by the assessee are allowed for statistical purposes.
6. In the result, appeal filed by the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.