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Facts
Pratham Jewellers appealed an ex-parte order passed by the CIT(A), National Faceless Appeal Centre, Delhi, for AY 2023-24, which arose from an assessment under section 143(3). The assessee's counsel requested a final opportunity, stating the assessee could not reply to the four previous hearing notices from CIT(A).
Held
The Tribunal, to meet the ends of justice, granted the assessee one final opportunity to present its case on merits before the CIT(A), NFAC. This was conditional on the assessee paying a cost of Rs. 10,000/- to the Income Tax Department within two weeks and producing the challan to the CIT(A).
Key Issues
Whether the assessee should be granted a final opportunity of hearing before the CIT(A) to explain its case on merits, despite having failed to respond to prior notices.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AHMEDABAD “D” BENCH
Before: Shri T.R. Senthil Kumar & Shri Narendra Prasad Sinha
Assessee Represented: Shri Tej Shah, A.R. Revenue Represented: Shri Rameshwar P. Meena, Sr. D.R. Date of hearing : 22-01-2026 Date of pronouncement : 28 -01-2026 आदेश/ORDER PER: T.R. SENTHIL KUMAR, JUDICIAL MEMBER
This appeal is filed by the Assessee as against exparte appellate order dated 19-09-2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, (in short referred to as “CIT(A)”), arising out of the assessment order passed under section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2023-24.
Ld. Counsel appearing for the assessee submitted that four hearing notices were given by Ld. CIT(A), however the same could not be replied, therefore one more final opportunity be given to the assessee to demonstrate its case before Ld. CIT(A).
We have perused the materials available on record and including in Form No. 35 filed before Ld. CIT(A), wherein the email address namely prathamjeweller@gmail.com was mentioned for communication. The assessee neither replied nor sought for adjournment on the hearing dates namely 08-07-2025, 02-08- 2025, 17-08-2025 and 09-09-2025. Thus asking one more opportunity of hearing before Ld. CIT(A) is literally wasting the time of Appellate Authorities. However to meet the ends of justice, we impose a cost of Rs. 10,000/- payable by the assessee to the Income Tax Department within two weeks of receipt of copy of this order and produce copy of the challan before Ld. CIT(A), NFAC, the assessee be given one more opportunity of hearing to explain its case on merits. Needless to say the assessee should make use of this final opportunity for passing order on merits of the case.
In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose.
Order pronounced in the open court on 28-01-2026