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Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal ex-parte for not being pursued. The assessee contended that they were not given a proper opportunity to be heard and had reasons for absence. The Revenue objected, stating the assessee did not utilize opportunities.
Held
The Tribunal observed that the addition was sustained ex-parte by the CIT(A). In the interest of justice, the Tribunal directed the CIT(A) to provide an opportunity of being heard to the assessee and decide the issue on merit.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without granting a proper opportunity of hearing to the assessee.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH ‘SMC’ : AGRA.
(Assessment Year: 2016-17) Jitendra Basrani, vs. ITO, Ward 2(1)(1), A – 774, Kamla Nagar, Agra. Agra – 282 005 (Uttar Pradesh). (PAN : AJRPB9552A) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Alok Sursiya, CA REVENUE BY : Shri Shailendra Srivastava, Sr. DR Date of Hearing : 13.10.2025 Date of Order : 28.10.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 31.05.2025 for the Assessment Year 2016-17.
At the time of hearing, ld. AR for the assessee brought to our notice 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 by relying on several decisions and dismissed the appeal in limine. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. We observe that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.