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Facts
The assessee filed an appeal against the order of the CIT(Appeals) which confirmed the addition made by the Assessing Officer. The assessee did not appear for the hearing before the CIT(Appeals) and also failed to provide documentary evidence. The adjournment petition filed by the assessee was rejected by the Tribunal.
Held
The Tribunal set aside the order of the CIT(Appeals) due to non-appearance of the assessee and lack of merit discussion. The matter was remitted back to the CIT(Appeals) to provide one more opportunity of hearing to the assessee, with a caution to cooperate.
Key Issues
Whether the CIT(Appeals) order passed ex-parte without discussing the merits is sustainable, and whether the assessee should be given another opportunity to be heard.
Sections Cited
143(3), 144B
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Income Tax Appellate Tribunal, KOLKATA-GAUHATI ‘e-COURT’, DB, 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. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 24th February, 2025 passed for Assessment Year 2021-22.
The assessee filed an adjournment petition dated 5th January, 2026 requesting before the Bench for adjournment of hearing till the third week of February, 2026 towards preparation of required documentation. After going through the adjournment petition, we reject the adjournment petition filed by the assessee.
None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to dispose of the appeal after hearing the ld. Departmental Representative and perusing the material available on record.
At the time of hearing, ld. Departmental Representative 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 also submitted that even the assessment order has been passed under section 143(3) read with section 144B of the Income Tax Act due to non-compliance from the side of the assessee with regard to the show-cause notice. He, therefore, pleaded 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 as there was no response to the notices to substantiate the claim with documentary evidences and submissions, ld. CIT(Appeals) confirmed the addition made by the ld. Assessing (A.Y. 2021-2022) Nanda Mannou Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issue on merits and dismissed the appeal due to non-appearance. Considering the facts and circumstances of the case, we are 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.