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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal ex-parte. The assessee requested another opportunity to present its case before the CIT(A).
Held
The tribunal noted that the CIT(A) had dismissed the appeal ex-parte without sufficient opportunity for the assessee to be heard. In the interest of justice, the issues were restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without affording adequate opportunity of being heard to the assessee.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “SMC” BENCH KOLKATA
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order dated 26.08.2025, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015.
It was the submission that ld. CIT(A) has dismissed the appeal of the assessee ex-parte without affording sufficient opportunity of being heard. It was also submitted that the assessee may be given one more opportunity to represent its case before the ld. CIT(A), so that the assessee could be able to provide the details before the ld. CIT(A) to substantiate its case.
In reply, Ld. Sr.DR supported the orders of the ld. CIT(A) and the ld. AO.
We have considered the rival submissions. A perusal of the order of the ld. CIT(A), clearly shows that the ld.CIT(A) has dismissed the appeal of the assessee ex-parte. However, during the course of hearing, the Financial Controller of the assessee, who appeared in person, requested for one more opportunity to substantiate the claim of the assessee before the ld. CIT(A). Therefore, in the interest of justice, the issues in this appeal are restored to the file of ld CIT(A) to adjudicate the issue afresh. The assessee shall be provided adequate opportunity of being heard. The assessee is directed to cooperate in the readjudication proceedings positively.
In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 14/01/2026.