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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals) which was passed ex-parte. The assessee's representative argued that due to technical issues and non-receipt of communication, they were unaware of the hearing dates and could not respond to the notices.
Held
The Tribunal acknowledged that the proceedings before the First Appellate Authority (FAA) were ex-parte due to the assessee's non-compliance. However, in the interest of justice and fair play, the Tribunal decided to restore the matter to the FAA for fresh adjudication as a last opportunity.
Key Issues
Whether the ex-parte order passed by the FAA was justified, and if the matter should be remanded for fresh adjudication due to non-receipt of hearing notices by the assessee.
Sections Cited
250, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘A’ BENCH, CHENNAI
Before: SHRI GEORGE GEORGE KAND MS PADMAVATHY S
आदेश/ O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:
This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 15.10.2025 passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2020-21.
2. At the very outset, we notice that the order passed by the First Appellate Authority (FAA) is ex-parte, since there was no compliance from the assessee to the notices issued from the office of the First Appellate Authority.
The Ld.AR for the assessee submitted that the assessee did not receive the hearing notices issued from the office of the FAA due to technical issues, change of e-mail usage and non-receipt of communication alerts on the faceless portal. Therefore, the assessee could not respond to the notices and was unaware of the hearing schedule and hence, could not appear before the FAA during the appellate proceedings. Hence, it was prayed in the interest of justice and equity, the issue may be restored to the files of the FAA as a last opportunity for proper representation of the case.
The Ld.DR submitted that adequate opportunities were provided from the offices of the FAA and there is no violation of principles of natural justice. Therefore, it was prayed the appeal of the assessee may be dismissed.
We have heard rival submissions and perused the materials on record. The proceeding before the FAA was ex-parte, since the assessee did not respond to the notices issued. The Ld.AR submitted that the due to technical issue, change of e-mail usage and non- receipt of communication alerts on the faceless portal, the assessee was unaware of the hearing notices issued from the office of the FAA. We strongly deprecate the nonchalant attitude of the assessee in not responding to the notices issued from the office of the FAA. However, in the interest of justice and fair play, we are of the view that the matter ought to be restored to the files of the FAA as a last opportunity. Accordingly, the matter is remitted to the files of the FAA for fresh adjudication. The FAA shall afford reasonable opportunity of hearing to the assessee. The assessee is directed to co-operate with the Revenue and shall not seek unnecessary adjournment. It is ordered accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 22nd January, 2026 at Chennai.