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Facts
The assessee's assessment was completed u/s 143(3) with certain additions. The assessee appealed to the CIT(A), but the appeal was dismissed ex-parte due to non-compliance, without the CIT(A) examining the merits of the case. The assessee subsequently filed an appeal before the ITAT challenging this ex-parte dismissal.
Held
The ITAT observed that the CIT(A)'s order was an ex-parte dismissal without considering the merits. In the interest of justice and fair play, the Tribunal remanded the case back to the CIT(A) for re-examination of the issues, directing the CIT(A) to afford sufficient opportunity of hearing to the assessee, who is also required to comply with notices.
Key Issues
Whether the CIT(A)'s ex-parte dismissal of the assessee's appeal without examining its merits was justified, and whether the case should be remanded for fresh consideration.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “RANCHI BENCH”, RANCHI
Before: SHRI SONJOY SARMA, JM & SHRI RATNESH NANDAN SAHAY, AM
Per Sonjoy Sarma, JM : The above captioned appeal is filed by the assessee against the order dated 04.10.2023, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2014-2015. 2. In the present case of the assessee, the assessment order was passed u/s.143(3) of the Act by making certain additions. Dissatisfied with the above order, the assessee preferred an appeal before the ld.CIT(A) where the appeal of the assessee was dismissed due to non-compliance. While passing the order of the ld. CIT(A) without looking into the facts, simply dismissed the appeal of the assessee. Aggrieved by the above order, the assessee is in further appeal before this Tribunal raising various order passed by the ld.CIT(A) is an ex-parte, therefore, the order may be set aside to the file of the ld. CIT(A) with a direction to re-examine the issue.
At the time of hearing, no one turned up before the bench although notices were served on the assessee from the Registry informing about the pendency of the case. Due to non-compliance, we cannot keep this appeal for indefinite period, therefore, we heard this matter with the assistance of ld. Sr. DR.
We after examining the facts of the case and perusing the records available, find that since the impugned order passed by the ld. CIT(A) is an ex-parte order without going into the merits of the case, therefore, in the interest of justice and fair play, it is necessary to remand back the issues involved in the present appeal of the assessee to the file of ld. CIT(A) to re- examine the issues after affording sufficient opportunity of being heard to the assessee. The assessee is also directed to comply to the notices to be issued by the ld. CIT(A) and furnish such documents in support of her claim.
In terms of above, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/10/2025. (RATNESH NANDAN SAHAY) (SONJOY SARMA) लेखा सदस्य / ACCOUNTANT MEMBER न्यायिक सदस्य / JUDICIAL MEMBER रधाँची Ranchi; दिनांक Dated 09/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनिलिपि अग्रेपर्ि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant- . 2. प्रत्यर्थी / The Respondent- 3. आयकि आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. निभागीय प्रनतनिनर्, आयकि अपीलीय अनर्किण, रधाँची / DR, ITAT, Ranchi 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //// आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi