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Facts
The assessee, North East Healthcare Private Limited, filed appeals against the orders of the CIT(Appeals) which confirmed the additions made by the Assessing Officer. The assessee failed to appear before the CIT(Appeals) and provide documentary evidence, leading to ex-parte orders.
Held
The Tribunal noted that the assessee did not appear and failed to provide evidence, resulting in ex-parte orders by the CIT(Appeals) and the dismissal of appeals. To ensure natural justice, the Tribunal set aside the orders and remitted the matter back to the CIT(Appeals) to provide another opportunity to the assessee.
Key Issues
Whether the ex-parte orders passed by the CIT(Appeals) without discussing the merits of the case are sustainable, and if the assessee should be given another opportunity to present their case.
Sections Cited
143(3)
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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 appeals bearing & 175/GTY/2025 are directed at the instance of assessee against the orders of ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati, both dated 30th April, 2025 passed for Assessment Year 2017-18.
ITA Nos. 174 & 175/GTY/2025 (A.Y. 2017-2018) North East Healthcare Private Limited 2. None appeared on behalf of the assessee at the time of hearing. Therefore, we have decided to dispose of the appeals after hearing the ld. Departmental Representative and perusing the material available on record.
At the time of hearing, ld. Departmental Representative stated that the ld. CIT(Appeals) has passed the orders ex-parte confirming the orders of ld. Assessing Officer as the assessee failed to produce satisfactory documentary evidences in support of its claim inspite of sufficient opportunities given. He also submitted that even the assessment orders dated 29.12.2019 and 21.03.2023 have been passed under section 143 (3) of the Income Tax Act determining the total income of the assessee at Rs.2,20,79,996/- (in and Rs.1,72,45,380/- (in ITA 175/GTY/2025) respectively as the assessee misreported its income. He, therefore, supported the orders of ld. CIT(Appeals).
We have 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 additions made by the ld. Assessing Officer. It is also evident that the ld. CIT(Appeals) has not discussed the issues on merits and dismissed the appeals due to non-appearance. We also find that the assessment orders have been passed u/s. 143(3) as the assessee did not offer any satisfactory explanation in support of the claim. Considering the facts and circumstances of the case, we are inclined to set aside the orders passed by the ld. CIT(Appeals)
& 175/GTY/2025 (A.Y. 2017-2018) North East Healthcare Private Limited 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 in both the appeals are partly allowed for statistical purposes.
In the result, both the appeals of the assessee stand partly allowed for statistical purposes. Order pronounced in the open Court on 22/01/2026.