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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2021-22. The CIT(A) dismissed the appeal for non-prosecution after the assessee failed to appear despite opportunities. The Assessing Officer had also passed an ex-parte order.
Held
The Tribunal noted that the assessee did not appear and that the CIT(A) had dismissed the appeal for non-prosecution. However, considering the interest of justice, the Tribunal decided to remit the issues back to the Assessing Officer for a denovo assessment.
Key Issues
Whether the appeal should be dismissed for non-prosecution or whether a denovo assessment is required in the interest of justice.
Sections Cited
143(3), 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’: AGRA
(Assessment Year: 2021-22) Shailesh Chandra Shukla, vs. ITO, Ward 2(2)(5), 192-C, Friends Colony, Etawah. Etawah – 206 001 (Uttar Pradesh). (PAN : AHWPS1502Q) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Shailender Shrivastava, Sr. DR Date of Hearing : 18.12.2025 Date of Order : 18.12.2025 O R D E R
This appeal is filed by the assessee against the order of ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 14.08.2025 for Assessment Year 2021-22.
None appeared on behalf of the assessee. I proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
At the time of hearing, it was observed that that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and dismissed the appeal. It is observed that ld. CIT (A) has not decided the issue ex-parte and affirmed the order of the Assessing Officer who has also passed the order ex-parte u/s 143(3)/144of the Income- tax Act, 1961. Ld. DR of the Revenue relied on the orders of the lower authorities.
I have considered the submissions of the ld. DR of the Revenue and perused the material on record. Upon careful consideration, I am of the considered view that in the interest of justice, the matter requires denovo assessment. Therefore, I remit back the issues to the file of the Assessing Officer with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee, for which Ld. DR has no objection. Assessee is directed to fully cooperate with the AO during the proceedings. I hold and direct accordingly.
In the result, the appeal filed by the assessee is allowed for statistical purposes. Order pronounced in the open court on this 18th day of December, 2025 after the conclusion of the hearing.