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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19. The assessee's representative submitted that there was no compliance before the CIT(A) and the appeal was dismissed without a discussion on merits.
Held
The Tribunal noted that the appeal was dismissed by the CIT(A) due to non-compliance by the assessee. Therefore, the Tribunal decided to remand the matter back to the CIT(A) to consider all issues, including legal grounds.
Key Issues
Whether the appeal dismissed by the CIT(A) on grounds of non-compliance should be remanded for adjudication on merits.
Sections Cited
IT Act
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Before: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi
O R D E R
PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:
This appeal filed by the assessee is directed against the order dated 27.09.2025 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2018-19.
At the outset, the ld. AR Shri H. Yeshwanthkumar, CA submits that there was no compliance by the assessee before the ld. CIT(A) and the appeal of the assessee was dismissed without discussing on merits of the case. He drew our attention to the legal ground raised before us regarding JAO/FAO and prayed to follow the decision of the Hon’ble High Court of Madras in the case of Mark Studio India (P.) Ltd. V. ITO in W.A. No. 781 of 2025 dated 24.06.2025.
The ld. DR Shri SBR Kumar Laghimsetti, Addl. CIT opposed the same and submits that the assessee did not avail the opportunities given by the ld. CIT(A) and prayed to remand the matter to the file of the ld. CIT(A).
Having heard both the parties and on perusal of the impugned order at page 18 of the impugned order, it is noted that no compliance was made by the assessee in the first appellate proceedings thereby the ld. CIT(A) dismissed the appeal for non-compliance. Therefore, we deem it proper to remand the matter to the file of the ld. CIT(A) and it is open to the assessee to raise any issues including legal ground and the ld. CIT(A) shall pass order in accordance with law. Thus the grounds raised
are allowed for statistical purposes.
8. In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced on 27th January, 2026 at Chennai.