Loading judgment…
Facts
The assessee failed to file a return for AY 2015-16, leading the Assessing Officer to complete the assessment under section 144, making additions for short-term capital gains and undisclosed salary income. The CIT(A) dismissed the assessee's appeal ex parte due to non-compliance.
Held
The Tribunal found that both lower authorities passed ex parte orders without considering the assessee's submissions. In the interest of natural justice, the matter was remanded back to the Assessing Officer.
Key Issues
Whether the ex parte orders passed by the lower authorities without considering the assessee's submissions are sustainable, and if not, whether the case should be remanded for fresh adjudication.
Sections Cited
144, 144B, 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order
: February 09, 2026 ORDER
Per Pradip Kumar Choubey, Judicial Member:
This appeal filed by the assessee is directed against the order dated 01.10.2024 of the NFAC, Delhi (hereinafter referred to as the “CIT(A)”) passed u/s 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2015–16.
Brief facts of the case are that the assessee has not filed any return for A.Y 2015-16. The Assessing Officer completed the assessment 147 r.w.s. 144 r.w.s. 144B of the Act by making addition of Rs.67,97,600/- as short-term capital gain and Rs.6,24,330/- as undisclosed salary income.
Aggrieved by the said order, the assessee filed an appeal before the CIT(A) wherein the ld. CIT(A) dismissed the appeal of the assessee by passing an ex parte order due to non-compliance.
Momnul Hoque Mondal 4. Aggrieved and dissatisfied, the assessee is in appeal before us. At the time of hearing, the Ld. AR submits that the Assessing Officer passed an order u/s 144 and CIT(A) also passed an ex parte order without considering the case on merits. The Ld. AR therefore prayed for one fresh opportunity may be given to prove his case.
The Ld. DR did not make any objection to the above proposal of the ld. AR.
We have considered the submissions of the counsels of the respective parties and perused the material available on record. We find that both the lower authorities have passed ex parte order without considering the submissions or explanation of the assessee. Under the circumstances and in the interest of natural justice, we deem it appropriate to remand the matter back to the file of Assessing Officer with the direction to adjudicate the matter afresh after providing sufficient opportunity of hearing and also considering the evidences filed by the assessee. The assessee is directed to fully cooperate and positively comply to all the notices which will be issued by the Assessing Officer in remand proceedings.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Kolkata, the 9th February, 2026.