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Facts
The assessee filed an appeal against the order of the NFAC, Delhi. The Assessing Officer made an addition of Rs. 84,74,102/- during the demonetization period. The CIT(A) dismissed the assessee's appeal ex-parte due to non-appearance.
Held
The Tribunal found that the CIT(A) dismissed the appeal without discussing the merits of the case. The interest of justice requires the appeal to be restored to the CIT(A) for a decision on merits after providing an adequate opportunity of being heard.
Key Issues
Whether the CIT(A) rightly dismissed the appeal ex-parte without deciding on merits, and if not, whether the case should be remanded.
Sections Cited
69A, 144, 250
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Income Tax Appellate Tribunal, “D” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
order
: January 16 ,2026 ORDER
Per Rajesh Kumar, Accountant Member:
This is an appeal preferred by the assessee against the order of the NFAC, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 26.10.2023 passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) for the AY 2017-18.
2 After hearing the rival contentions, we find that the Assessing Officer framed the assessment u/s 144 by making an addition u/s 69A of Rs.84,74,102/- during demonetization period. In the appellate proceedings, the dismissed the appeal of the assessee by passing an ex parte order on account of non-appearance on behalf of the assessee on different dates. We find that the ld. CIT(A) dismissed the appeal by confirming the order of the Assessing Officer without discussing and deciding the issues on merits when the assessee failed to respond to the Sumitra Devi Bihani opportunities provided by the ld. CIT(A). Under the circumstances, in our view, the interest of justice would be well-served if the appeal is restored to the file of the ld. CIT(A) with a direction to decide the same on merits after affording adequate opportunity of being heard to the assessee. Accordingly, we set aside the order of the ld. CIT(A) and restore the issue to the file of the ld. CIT(A).
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 16th January, 2026.