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Facts
The assessee filed appeals against orders of the CIT(A) which dismissed the appeals on technical grounds, primarily due to lack of required documentation. The assessee contended that the documents were initially filed but may have been missed during the migration of the case from a physical to a faceless system.
Held
The Tribunal noted that the first appellate authority dismissed the appeals due to the non-filing of necessary documents like Form No. 35, Grounds of Appeal, Statement of Facts, and Assessment Order. However, considering the migration from a physical to a faceless regime, it was possible that these documents were overlooked.
Key Issues
Whether the dismissal of appeals by the CIT(A) on technical grounds, due to alleged non-filing of documents, was justified, especially considering the transition to a faceless appeal system.
Sections Cited
143(3), 147, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per Bench:
This bunch of eleven (11) appeals filed by assessee for Assessment-Years [“AYs”] 1996-97 to 2002-03 & 2004-05 to 2007-08 is directed against eleven (11) separate orders of first-appeals, all dated 17.06.2025 and passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A), NFAC”], which in turn arise out of respective assessment-orders dated 29.03.2014
Page 1 of 6
Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 passed by learned Deputy Commissioner of Income-tax, Circle-3(1), Indore
[“AO”] u/s 143(3)/147 of Income-tax Act, 1961.
We have heard learned Representatives of both sides and carefully
perused the case record.
Learned Representatives of both sides are ad idem that the grounds
raised by assessee in all these appeals and the underlying facts/issues
involved are identical, therefore these appeals are disposed of by this single
order for the sake of brevity and convenience. For the sake of reference, the
grounds raised in first appeal of AY 1996-97 are re-produced below:
“1.That the Id. CIT(A) erred in treating the appeal defective and dismissed on want of documents already submitted on 28.04.2014. 2.That the Id. CIT(A) erred in not considering the fact that the entire reassessment proceedings are bad in law and void ab initio. 3.That the Id. CIT (A) erred in not considering the facts and submission of the appellant and dismissed the case on technical grounds. 4.That the appellant craves leave to alter, amend, delete, add OR modify any ground of appeal.” 4. Ld. AR for assessee invited our attention to the order of first-appeal
being ITA No. 705/Ind/2025 passed by CIT(A) for AY 1996-97 reading as
under and submitted that in all matters, similar order has been passed:
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Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08
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Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08
Thereafter it emerged, on further discussions and perusal of case
record, that the assessee filed requisite documents of first-appeal (Form No.
35, Grounds of Appeal, Statement of Facts, etc.) to CIT(A), Indore on
28.04.2014 under “physical mode” then prevailing [copies of the documents
so filed are placed in case file]. Subsequently, the proceeding of first-appeal
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Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 was migrated to Faceless System and the CIT(A), NFAC passed impugned
orders under Faceless System. Therefore, due to migration of assessee’s first
appeals from physical regime to faceless regime, there was a change from
CIT(A), Indore to CIT(A), NFAC and hence the papers filed by assessee under
physical mode to CIT(A), Indore might have missed attention or may not be
available to the new CIT(A), NFAC. Therefore, in the situation, the impugned
orders passed by CIT(A), NFAC dismissing assessee’s first-appeals on the
footing of non-prosecution and also on the footing of non-filing of requisite
documents (Form No. 35, Grounds of Appeal, Statement of Facts,
Assessment Order, etc.) are not proper. Faced with this situation, we set
aside the impugned orders passed by CIT(A), NFAC and remit all these
matters to the file of CIT(A), NFAC for adjudication afresh after giving fresh
opportunities to assessee. The Ld. AR for assessee acknowledged in open
court that the assessee shall avail those opportunities; re-file the copies of
documents as may be required by CIT(A), NFAC and also make a full
representation to CIT(A), NFAC without seeking unnecessary adjournments.
Ordered accordingly.
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Shiva Narayan Gupta ITA No.705 to 707 & 703 to 704/Ind/2025 A Ys:1996-1997 to 1998-99 & 1999-2000 to 2000-01 & ITA No.716 & 717, 718 to 721/Ind/2025 A Ys:2001-02 & 2002-03, 2004-05 to 2007-08 6. Resultantly, these appeals are allowed for statistical purpose.
Order pronounced in open court on 13/01/2026
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER
Indore
िदनांक/Dated : 13/01/2026
Patel/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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