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Facts
The assessee, an agriculturist and senior citizen, appealed an assessment order that added a significant amount by denying the genuineness of agricultural income. The CIT(A) dismissed the appeal for non-compliance due to alleged non-receipt of notices, despite the assessee filing a detailed statement of facts.
Held
The Tribunal observed that the CIT(A) dismissed the appeal for non-compliance without considering the assessee's statement of facts. Considering the assessee's prayer and in the interest of justice, the Tribunal decided to grant one more opportunity to the assessee.
Key Issues
Whether the appeal was rightly dismissed by the CIT(A) for non-compliance without considering the submissions, and if the assessee should be granted another opportunity.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, PUNE BENCHES “SMC”, PUNE
Before: DR.MANISH BORAD
आदेश / ORDER
The captioned appeal at the instance of assessee pertaining to the Assessment Year 2020-21 is directed against the order dated 28.07.2025 of National Faceless Appeal Centre, Delhi (NFAC) passed u/s.250 of the Income- tax Act, 1961 (hereinafter also called ‘the Act’) arising out of the Assessment Order dated 22.09.2022 passed u/s.143(3) r.w.s.144B of the Income Tax Act, 1961 (in short ‘the Act’).
At the outset, ld. Counsel for the assessee requested that due to service of notice by ld.CIT(A) on the email id of the erstwhile consultant and that the assessee is an Agriculturist and senior citizen aged 82 years, was not aware of the notices and could not make necessary compliance to the notices issued by ld.CIT(A). He submitted that even though the statement of facts filed by the assessee have been mentioned by the ld.CIT(A) in the impugned order, however, they have not been considered while adjudicating the appeal and has dismissed merely for non-compliance. Only prayer made is to afford one more opportunity to go before ld.CIT(A) to substantiate its case.
On the other hand, ld. DR did not oppose the request made by ld. Counsel for the assessee.
I have heard the rival submissions and perused the record placed before me. I observe that the assessee is an individual and income of ₹3,35,010 declared in the return for A.Y. 2020-21 along with agricultural income of ₹38,12,745 furnished on 09.02.2021. Assessment has been completed u/.s.143(3) r.w.s.144B of the Act making addition of ₹38,62,845 denying the genuineness of the agricultural income declared by the assessee and assessed the income at ₹41,97,755.
Aggrieved assessee preferred appeal and filed detailed statement of facts which have been captured in the impugned order from pages 2 to 16. However, since the assessee did not respond to the notices ld.CIT(A) dismissed the appeal without considering the statement of facts filed by the assessee. However, considering the prayer made by ld. Counsel for the assessee and also in the larger interest of justice being fair to both the parties, I deem it appropriate to afford one more opportunity to the assessee and restore the issues raised in the instant appeal to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall afford reasonable opportunity to the assessee. Assessee is directed to provide updated email id and contact detail to the department for receiving the notices from ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is set aside and the effective grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on this 30th day of January, 2026.