CHAYA SATISH LODHA,BEED vs. INCOME TAX OFFICER WARD 1(5), AURANGABAD
Facts
The assessee's appeal against an addition of ₹ 31,90,911/- for A.Y. 2020-21 was dismissed by the CIT(A) in limine due to non-appearance on multiple hearing dates. The assessee claimed that an adjournment was sought due to the illness of their Ld. Authorized Representative (AR), which was not granted by the CIT(A). The appeal before the ITAT challenges this dismissal.
Held
Considering the larger interest of justice, the ITAT restored the issues raised in the appeal on merits to the file of the Ld.CIT(A) for fresh adjudication. The CIT(A) is directed to pass a speaking order under section 250(6) of the Act after granting a fair hearing opportunity to the assessee, who is also directed to remain vigilant.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-appearance; Whether the issues should be restored to CIT(A) for adjudication on merits.
Sections Cited
Section 250, Section 147, Section 144B, Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE
Before: DR. MANISH BORAD
This appeal at the instance of the assessee is directed against the order of Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi [“CIT(A)”], dated 30/10/2025 passed u/s. 250 of the Income Tax Act, 1961 (for short, 'the Act') which is arising out of assessment order dated 12.03.2025 passed u/s. 147 r.w.s. 144B of the Act for the Assessment Year (A.Y.) 2020-21.
When the case called for, none appeared on behalf of the assessee in spite of being served with valid notice fixing the date of hearing on 18.12.2025 as well as on 02.02.2026. Under these given facts, I proceed to adjudicate the appeal
2 ITA.No.2625/PUN/2025 (Chaya Satish Lodha) exparte qua assessee with the assistance of learned Departmental Representative (DR) and on available records.
On perusal of the record and with the assistance of the Ld. DR, I note that due to non-compliance by the assessee on three occasions, Ld.CIT(A) dismissed the assessee’s appeal in limine. Ld. DR has no objection if the issues raised in the instant appeal are remitted to the file of Ld. CIT(A).
I have heard Ld.DR and perused the records placed before me. Admittedly, assessee’s appeal against the addition made by the Ld.AO of ₹ 31,90,911/- for A.Y. 2020-21 filed before the Ld.CIT(A) has been dismissed for non-appearance on the dates given for hearing. Considering the reasons mentioned in the grounds of appeal which mainly include the illness of the Ld.AR of the assessee for which adjournment was sought, but not granted, in the larger interest of justice, I hereby restore the issues raised in the instant appeal on merits to the file of Ld.CIT(A) for necessary adjudication and that the Ld.CIT(A) shall pass a speaking order as contemplated u/s. 250(6) of the Act. Needless to mention that Ld.CIT(A) shall grant fair hearing of opportunity to the assessee. Assessee is also directed to remain vigilant and not to take adjournments unless otherwise required for reasonable cause. Effective grounds of appeal raised by the assessee are allowed for statistical purposes
3 ITA.No.2625/PUN/2025 (Chaya Satish Lodha) 5. In the result, appeal of the Assessee is allowed for statistical purposes.
Order pronounced in the open Court on 16.02.2026.
Sd/- Sd/- [MANISH BORAD] ACCOUNTANT MEMBER Dated : 16th February, 2026 vr/- Copy to
The appellant 2. The respondent 3. The CIT(A), Pune concerned. 4. D.R. ITAT, SMC Bench, Pune. 5. Guard File.
By Order //True Copy //
Senior Private Secretary ITAT, Pune
