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Facts
The assessee filed an appeal against the order of the CIT(Appeals) which dismissed the appeal ex-parte. The assessee contended that the CIT(Appeals) passed the order ex-parte due to failure to produce documentary evidence despite opportunities. The assessee requested one more opportunity to present their case.
Held
The Tribunal noted that the CIT(Appeals) dismissed the appeal ex-parte without discussing the merits and without providing proper opportunity. To meet the principle of natural justice, the Tribunal set aside the CIT(Appeals) order and remitted the matter back, granting one more opportunity to the assessee.
Key Issues
Whether the CIT(Appeals) erred by dismissing the appeal ex-parte without granting sufficient opportunity to the assessee and without deciding on merits?
Sections Cited
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Income Tax Appellate Tribunal, KOLKATA-PATNA ‘e-COURT’, SMC, KOLKATA
Before: Shri Duvvuru RL Reddy, Vice-(KZ) & Shri Laxmi Prasad Sahu
Per Duvvuru RL Reddy, Vice-President (KZ):- The present appeal is directed at the instance of assessee against the order of ld. Commission er of Income Tax (Appeals),
At the time of hearing, the ld. Counsel for the assessee submitted that the ld. CIT(Appeals) has passed the order ex-parte as the assessee failed to produce satisfactory documentary evidences in support of his claim inspite of sufficient opportunities given. He prayed for one more opportunity to substantiate his case before the ld. CIT(Appeals).
At the time of hearing, ld. Departmental Representative stated that the ld. CIT(Appeals) dismissed the appeal of assessee ex-parte as the assessee did not produce any documentary evidence in support of his claim inspite of sufficient opportunities given. Even during the course of assessment proceedings, inspite of sufficient opportunities given, the assessee did not furnish documentary details in support of his claim. He, therefore, pleaded before the Bench to uphold the order of ld. CIT(Appeals).
We have heard both the sides and perused the material available on record. A perusal of the impugned order clearly shows that the ld. CIT(Appeals) dismissed the appeal of assessee ex-parte as there was no response to the notices to substantiate the claim with documentary evidences and submissions, therfore, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal ex-parte. Considering the facts and circumstances of the case, we are (A.Y. 2023-2024) Abhishek Kumar inclined to set aside the order passed by the ld. CIT(Appeals) and in order to meet the principle of natural justice, remit the matter back to the file of the ld. CIT(Appeals) with a direction to provide one more opportunity of being heard to the assessee. At the same breath, we also hereby caution the assessee to promptly co-operate with the proceedings before the ld. CIT(Appeals) failing which the ld. CIT(Appeals) shall be at liberty to pass appropriate order in accordance with law and merits based on the materials available on the record. Thus, the grounds raised by the assessee are partly allowed for statistical purposes.
In the result, appeal of the assessee stands partly allowed for statistical purposes. Order pronounced in the open Court on 22/01/2026.