NIKIT KUMAR MITTAL,BOKARO vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI

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ITA 356/RAN/2024Status: DisposedITAT Ranchi09 October 2025AY 2018-19Bench: the Id.CIT(A). Even before the Id.CIT(A) the assessee did not comply on the various dates, therefore, the Id. CIT(A) upheld the order of the Assessing Officer by dismissing the appeal of the assessee. Aggrieved by the above order, the assessee is in further appeal before this Tribunal stating that since the impugned passed by the Id. CIT(A) is an ex-parte order without looking into the merits of the case, therefore, another opportunity may be given to the assessee by setting aside the order3 pages

AI SummaryRemanded

Facts

The assessee's assessment for AY 2018-19 was framed u/s 144 of the Income Tax Act with certain additions. Dissatisfied, the assessee appealed to the CIT(A), but failed to comply with notices issued by both the AO and CIT(A). Consequently, the CIT(A) upheld the AO's order by dismissing the appeal ex-parte.

Held

The Tribunal observed that the CIT(A)'s order was ex-parte and lacked consideration of the case's merits. In the interest of justice and fair play, the Tribunal remanded the matter back to the CIT(A) to re-examine the issues after providing the assessee sufficient opportunity to be heard and comply with future notices.

Key Issues

Whether the CIT(A) was justified in dismissing the assessee's appeal ex-parte without examining the merits of the case, given the original assessment was framed u/s 144.

Sections Cited

144

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

Hearing: 01/09/2025Pronounced: 09/10/2025

(निर्धारण वर्ा / Assessment Year :2018-2019) Nikit Kumar Mittal, Vs. National Faceless Banshidih, Purulia Road, Chas, Assessment Centre, Delhi PO & PS : Chas, Dist : Bokaro, Jharkhand-827013 स्थायी लेखा सं./PAN No. : AUEPM 4422 C (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्ाारिती की ओर से /Assessee by : ShShubham Choudhary, AR राजस्व की ओर से /Revenue by : Shri Khubchand T Pandya Sr.DR सुनवाई की तारीख / Date of Hearing : 01/09/2025 घोषणा की तारीख/Date of Pronouncement : 09/10/2025 आदेश / O R D E R

Per Sonjoy Sarma, JM :

The above captioned appeal is filed by the assessee against the order dated 29.07.2024, passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019.

In the present case of the assessee, the assessment order was framed u/s.144 of the Act by making certain additions. Dissatisfied with the above order, the assessee preferred an appeal before the ld.CIT(A). Even before the ld.CIT(A) the assessee did not comply on the various dates, therefore, the ld. CIT(A) upheld the order of the Assessing Officer by dismissing the appeal of the assessee. Aggrieved by the above order, the assessee is in further appeal before this Tribunal stating that since the impugned passed by the ld. CIT(A) is an ex-parte order without looking into the merits of the case, therefore, another opportunity may be given to the assessee by setting aside the order of the ld. CIT(A) with a direction to re- examine the issue afresh.

On the other hand, ld. Sr. DR objected to such prayer made by the assessee stating that the assessee is a habitual defaulter although there were enough opportunities given to the assessee, however, the assessee failed to comply to the notices, ultimately the ld. CIT(A) has no other alternative but to dismiss the appeal of the assessee. Therefore, at this stage, appeal of the assessee may be dismissed.