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Facts
The assessee did not file an ITR for AY 2015-16, leading to an addition of Rs. 13,45,500/- by the AO under sections 147, 144, and 144B. The Ld. CIT(A) subsequently dismissed the assessee's appeal ex-parte due to non-compliance during scheduled hearings.
Held
The Tribunal found that due to bonafide reasons, the assessee failed to comply with the CIT(A)'s notices. Therefore, in the interest of justice, the Tribunal restored the appeal to the CIT(A) for fresh adjudication and to pass a speaking order, ensuring a reasonable opportunity of hearing for the assessee.
Key Issues
Dismissal of assessee's appeal by CIT(A) ex-parte due to non-compliance; whether the appeal should be restored for fresh adjudication.
Sections Cited
Section 250, Section 147, Section 144, Section 144B, Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: Dr. MANISH BORAD
Assessee by : Shri Piyush Bafna (through virtual) Revenue by : Shri Vishwajit Shinde, JCIT Date of hearing : 21.01.2026 Date of : 28.01.2026 pronouncement आदेश/ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :- This appeal at the instance of the assessee is directed against the order of Ld. CIT(A) NFAC, Delhi dated 27.05.2025 framed u/s 250 of the Income Tax Act, 1961 for A.Y. 2015-16 which is arising out of order passed u/s 147 r.w.s 144 of the Act dated 16.03.2023.
At the outset Ld. Counsel for the assessee submitted that Ld. CIT(A) has dismissed the assessee’s appeal for non compliance and therefore provide one more opportunity of hearing to go before Ld. CIT(A). Ld. Departmental Representative (DR) did not object.
I have heard rival contentions and perused the record placed before me. The assessee is an individual and did not file return of income for A.Y. 2015-16. Addition of Rs. 13,45,500/- made by the Assessing Officer (AO) for A.Y. 2015- 16 in the assessment carried out u/s 147 r.w.s. 144 r.w.s. 144B of the Act dated 16.03.2023.
Against the addition made by Ld. AO the assessee preferred appeal before Ld. CIT(A) but on the given date of hearing fixed on 04.07.2024, 19.07.2024, 29.07.2024 and 28.11.2024, the assessee failed to respond resulting into passing of ex-parte order and dismissing assessee’s appeal.
Considering the fact that due to bonafide reasons the assessee failed to make proper compliance to the notices of hearing issued by Ld. CIT(A), therefore in the larger interest of justice I deem it proper to restore the issue raised in the instant appeal to the file of Id.CIT(A) for afresh adjudication and to pass a speaking order as contemplated u/s.250(6) of the Act. Needless to mention that Id.CIT(A) in the set aside proceedings shall afford reasonable opportunity of hearing to the assessee. Assessee is directed to update latest email id and contact detail on ITBA portal. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause. Impugned order is hereby set aside and effective grounds of appeal raised by the appellant are allowed for statistical purposes.
Order pronounced on this 28th day of January, 2026