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Facts
The assessee filed appeals against the orders of the CIT(A) for AY 2019-20 and 2020-21. The CIT(A) had passed ex-parte orders dismissing the appeals without discussing the merits, as the assessee failed to respond to opportunities granted during the appellate proceedings.
Held
The Tribunal held that in the interest of justice, the appeals should be restored to the file of the CIT(A) for a decision on merits after providing adequate opportunity of being heard to the assessee. The assessee was directed to cooperate with the proceedings, failing which an adverse inference might be drawn.
Key Issues
Whether the CIT(A) was justified in dismissing appeals ex-parte without deciding on merits due to non-appearance of the assessee, and if the matters should be remanded for fresh consideration.
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Assessment Year: 2019-20 & Assessment Year: 2020-21 Moin Uddin Lasker, Algapur – 5, HO-Hailakandi, Assam - 788150 [PAN: ATMPL4893P]……..…...……………....Appellant vs. Dy. Commissioner of Income Tax, Central Circle, Guwahati, Aayakar Bhawan, Christian Basti, GS Road, Guwahati - 781005................................ Respondent Appearances by: Assessee represented by : Abhishek Bansal, AR Department represented by : Santosh Kumar Karnani, Addl. CIT Date of concluding the hearing : 11.11.2025 Date of pronouncing the order : 17.11.2025 O R D E R
Per Rajesh Kumar, AM
The present appeals arise from orders dated 31.01.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)].
At the outset, we note that the appellate orders were passed by the ld. CIT(A) ex parte when the assessee did not respond to various opportunities granted by the ld. CIT(A). Consequently, Ld. CIT(A) dismissed the appeals by confirming the order of the Assessing Officer without discussing and deciding the issues on merits. Under the Moin Uddin Lasker circumstances, in our view, the interest of justice would be well-served if the appeals are restored to the file of the ld. CIT(A) with a direction to de- cide the same on merits after affording adequate opportunity of being heard to the assessee. We also direct the assessee to cooperate in the as- sessment proceedings failing which adverse inference may be drawn against the assessee as the assessee has hopelessly failed to attend the proceedings in the first round. Accordingly, we restore the issues in both the appeals to the file of the ld. CIT(A).
In the result, both appeals of the assessee are allowed for statistical purposes.