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Facts
The assessee, a Non-Resident Indian (NRI) residing in Kuwait, appealed against an ex-parte order passed by the CIT(A). Her counsel contended that she could not pursue the appellate proceedings due to her residence abroad and sought an opportunity to present her case on merits.
Held
The Tribunal set aside the CIT(A)'s ex-parte order and restored the matter for fresh adjudication. It directed the CIT(A) to provide the assessee with an adequate opportunity of hearing, with a condition that the assessee must respond promptly to notices and avoid seeking unnecessary adjournments.
Key Issues
Whether the ex-parte order passed by the CIT(A) against a Non-Resident Indian without sufficient opportunity of hearing should be set aside.
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “SMC” BENCH, AHMEDABAD
Before: Shri Sanjay Garg
Year : 2018-19 Sonalben Amitkumar Rana The DCIT बनाम/ Jawaharbag Vardhari Road Central Circle-1 v/s. Lunawada Baroda Panchmahal – 389 230 "थायी लेखा सं./PAN: CDJPR 1439 L (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee by : Shri Chetan Agarwal, AR Revenue by : Smt. Mamta Singh, Sr.DR सुनवाई की तारीख/Date of Hearing : 08/01/2026 घोषणा की तारीख /Date of Pronouncement: 09/01/2026 आदेश/O R D E R The present appeal has been preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 16/09/2025 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2018-2019.
At the outset, the Ld. Counsel for the assessee has invited to my attention to the impugned order of the Ld. CIT(A) to submit that the same is an ex-parte order. The Ld. Counsel for the assessee has submitted that the assessee is a Non-Resident Indian (NRI) and during the appellate proceedings, she was residing in Kuwait and, therefore, could not pursue the Sonalben Amitkumar Rana vs. DCIT Asst. Year : 2018-19 2 matter before the Ld. CIT(A). He has submitted that assessee has a fair case on merits and that in the interests of justice, the assessee may be given an opportunity to present her case before the Ld. CIT(A).
The Ld.DR, on the other hand, has relied upon the findings of the Ld. CIT(A).
Considering the rival submissions, in my view, the interests of justice will be well-served if the assessee be given an opportunity to present her case before the Ld. CIT(A). Therefore, the impugned order of the Ld. CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) with a direction to decide the appeal of the assessee on merits after giving adequate opportunity of hearing to the assessee to present her case. It is also directed that the assessee will promptly respond to the notices of hearing issued by the Ld. CIT(A) and will not seek unnecessary adjournments.
With the above observations, the appeal of the assessee is treated as allowed for statistical purposes. Order pronounced in the Open Court on 09/01/2026. ( Sanjay Garg ) Judicial Member अहमदाबाद/Ahmedabad, िदनांक/Dated 09/01/2026 टी.सी.नायर, व.िन.स./T.C. NAIR, Sr. PS Sonalben Amitkumar Rana vs. DCIT Asst. Year : 2018-19