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Facts
The assessee's appeal before the CIT(A) was dismissed due to non-compliance with hearing dates. The CIT(A) had previously completed reassessment proceedings under Section 147 read with Section 143(3), making additions to the assessee's income.
Held
The Tribunal held that the assessee did not receive a reasonable opportunity of being heard by the CIT(A). Therefore, in the interest of justice, the order of the CIT(A) was set aside, and the matter was restored for fresh adjudication.
Key Issues
Whether the CIT(A) properly considered the assessee's submissions and provided an effective opportunity of being heard before dismissing the appeal.
Sections Cited
147, 143(3), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, BENCH-RANCHI
Before: Shri Sonjoy Sarma & Shri Ratnesh Nandan Sahay
order
: January 19, 2026 ORDER
Per Sonjoy Sarma, Judicial Member:
This appeal filed by the assessee is directed against the order of the NFAC, Delhi (hereinafter referred to as “CIT(A)”) dated 02.04.2024 passed under Section 250 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”).
Brief facts of the case are that the assessee is a company, filed its return of income for the assessment year 2016–17 declaring income as per return. Subsequently, reassessment proceedings were initiated and the assessment was completed by the Assessing Officer under section 147 read with section 143(3) of the Act. While completing the reassessment, the Assessing Officer determined the total income of the assessee at ₹46,66,974 after adjusting carry forward business loss of ₹1,46,68,519. Further, additions aggregating to ₹1,93,35,493 were made Jaiswal Steel Industries Pvt. Ltd. on account of unexplained money under section 69A, unexplained investment under section 69 and disallowance of depreciation.
Aggrieved by the assessment order, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals). However, the appeal was dismissed by the Ld. CIT(A) due to non-compliance on various dates of hearing.
Before the Tribunal, the assessee submitted that the Ld. CIT(A) dismissed the appeal without properly considering the submissions and that the matter was decided ex parte. It was contended that although notices were issued, the assessee could not effectively represent its case, and therefore the appellate order was passed in violation of the principles of natural justice.
We, after hearing the submissions and perusing the material available on record, it is observed that the assessee did not get a reasonable opportunity of being heard before the CIT(A). Therefore, in the interest of justice, the order of the CIT(A) is set aside and the matter is restored to the file of the Ld. CIT(A) for fresh adjudication after providing due opportunity to the assessee. Accordingly, the appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th January, 2026.