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Facts
The assessee filed appeals against the order of the learned CIT(A) for Assessment Years 2015-16 and 2016-17. The CIT(A) had dismissed the appeal in limine for not being pursued by the assessee and for not appearing before the authority, despite being granted several opportunities.
Held
The Tribunal observed that the addition was sustained by the CIT(A) relying on an ex-parte order of the AO. In the interest of justice, the Tribunal felt that the assessee should be given one more opportunity to be heard on merit.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-prosecution without deciding on merits, and whether the assessee should be granted another opportunity to be heard.
Sections Cited
Section 250 of the Income Tax Act
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Income Tax Appellate Tribunal, AGRABENCH ‘SMC’: AGRA.
Before: SHRIS.RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this day of 28th October, 2025.