NIKIT KUMAR MITTAL,BOKARO vs. NATIONAL FACELESS ASSESSMENT CENTER, DELHI
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
IN THE INCOME TAX APPELLATE TRIBUNAL “RANCHI BENCH”, RANCHI BEFORE SHRI SONJOY SARMA, JM & SHRI RATNESH NANDAN SAHAY, AM (THROUGH HYBRID MODE) आयकर अपील सं./ITA No.356/RAN/2024 (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. 2. 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
2 ITA No.356 /Ran/2024 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. 3. 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. 4. We after examining the facts of the case and perusing the records available, find that the impugned order passed by the ld. CIT(A) is an ex- parte order without looking into the merits of the case. Since the assessee did not comply with the notices issued by the ld.CIT(A) as well as by the ld.AO, 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.
3 ITA No.356 /Ran/2024 5. In terms of above, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 09/10/2025.
Sd/- Sd/- (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 //True Copy// आदेशधिुसधर/ BY ORDER, (Senior Private Secretary) आयकर अिीिीय अधर्करण, रधाँची / ITAT, Ranchi
