PREM GUPTA,BARBIL vs. ITO, WARD, KEONJHAR
Facts
The assessee's appeal was dismissed ex-parte by the CIT(A) despite the assessee filing adjournment petitions. The assessee's representative contended that adequate opportunity for hearing was not provided by the lower authorities.
Held
The Tribunal noted that the CIT(A) had provided multiple opportunities, but they were not complied with. However, considering the assessee's prayer to restore the matter and cooperate, the Tribunal set aside the order and restored the issue to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) rightly dismissed the appeal ex-parte without providing adequate opportunity of hearing to the assessee.
Sections Cited
250(6), 144, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI DUVVURU RL REDDY(KZ) & SHRI RAJESH KUMAR
आदेश / O R D E R Per Duvvuru RL Reddy, Vice President (KZ) This is an appeal filed by the assessee against the order dated 13.10.2025 passed by ld Addl/JCIT(A)-1, Gurugram, in Appeal No.CIT(A), Cuttack10918/2019-2020 for the assessment year 20-17-2018. 2. The sole grievance raised in the grounds of appeal is that the ld CIT(A) has dismissed the appeal of the assessee exparte contrary to the mandatory requirement of section 250(6) of the Act. 3. At the time of hearing, reiterating to the grounds of appeal, ld AR that the ld CIT(A) has dismissed the appeal of the assessee exparte without giving adequate opportunity of hearing to the assessee. He submitted that even the ld AO has not provided an effective opportunity of
2 ITA No.695/CTK/2025
hearing. It was the submission that after issuing a notice dated 19.7.2019, there was complete silence for over five months and suddenly, on 31.12.2019, the Assessing Officer passed an exparte order u/s.144/143(3) of the Act. He submitted that the assessee approached the AO multiple time with adjournment petition and supporting documents but the AO did not accept the submission nor granted a fresh hearing and passed the order, inter alia, making various additions. He prayed that the matter be restored to the file of the AO for passing a fresh assessment order with the direction to accept the documentary evidences in support of the claim. 4. In reply, ld Sr DR supported the orders of the lower authorities. 5. We have considered the rival submissions and perused the record of the case. It is noticed that the ld CIT(A) has given multiple opportunities to the assessee to represent its case by filing relevant documents and details. However, none of the notices were complied with. Therefore, ld CIT(A) passed the order exparte. Now, ld AR prayed to restore the matter and undertake to cooperate in the set aside proceedings by filing all the details and required evidence in support of the claim. It was the contention of the ld AR that during the course of assessment proceedings, the assessee sought to file relevant documents in support of the claim but the same was not accepted by the AO, for which, additions were made. Considering the totality of the facts and circumstances of the case, we deem it fit and proper to set aside the issue and restore to the same to the file of the ld CIT(A) for fresh adjudication
3 ITA No.695/CTK/2025
after affording reasonable opportunity to the assessee with the direction to the assessee to comply with the notices of Ld CIT(A), failing which, ld CIT(A) is at liberty to draw adverse inference. 6. In the result, appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 23/12/2025.
Sd/- Sd/- (RAJESH KUMAR) (DUVVURU RL REDDY) ACCOUNTANT MEMBER VICE PRESIDENT �दनांक Dated 23/12/2025 b.k.Parida , Sr.P.S.(OS) आदेश क� ��त�ल�प अ�े�षत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant- Prem Gupta, Prop. Prem Traders, Daily Market, Barbil-758035 2. ��थ� / The Respondent- ITO, Ward, Keonjhar आयकर आयु�(अपील) / The CIT(A), NFAC, Delhi 3. आयकर आयु�त / CIT , Cuttack 4. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, कटक / DR, ITAT, Cuttack 6. गाड� फाईल / Guard file. स�या�पत ��त //True Copy// आदेशानुसार/ BY ORDER,
(Assistant Registrar) आयकर अपील�य अ�धकरण, कटक/ITAT, Cuttack
