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Facts
The assessee, engaged in the business of a labour contractor, filed their return of income for AY 2019-20, which was processed with an adjustment. The assessee preferred an appeal before the CIT(Appeals) against this adjustment. The CIT(Appeals) dismissed the assessee's appeal ex parte.
Held
The Tribunal noted that the CIT(Appeals) decided the appeal ex parte without substantial discussion on merits and without providing the assessee an opportunity to make submissions. In the interest of justice, the matter was remitted back to the Assessing Officer to pass a fresh order after considering the assessee's submissions, ensuring principles of natural justice are followed.
Key Issues
Whether the CIT(Appeals) erred in dismissing the assessee's appeal ex parte without providing an opportunity for submissions, contrary to statutory provisions.
Sections Cited
250(4), 250(6), 143(1)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI S. RIFAUR RAHMAN & SHRI SUNIL KUMAR SINGH
ORDER PER : SUNIL KUMAR SINGH, JUDICIAL MEMBER:
This appeal has been preferred by assessee against the impugned order dated 02.12.2024 passed in Appeal No. ADDL/JCIT(A)-12 DELHI/10004/2018-19 by the Ld. ADDL/JCIT(A)-12, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2019-20, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal ex parte.
At the very outset, it is noted that this appeal was filed on 25.08.2025 against the impugned order dated 02.12.2024 by a delay of about 177 days. The reasons for delay assigned in the delay condonation application are that the appellant assessee, being ignorant of IT law and computer operation, was dependent upon his counsel, who due to inadvertent omission could not login the portal and could not found CIT(Appeals)’s order dated 02.12.2024. The appellate order came to the knowledge of the counsel very recently, which led the assessee to file the appeal with such a delay. Prayed to condone the delay. The reasons mentioned in the delay condonation application are supported by uncontroverted affidavit of the assessee. Hence, treated as sufficient. The said delay of about 177 days is accordingly condoned.
Brief facts state that assessee is engaged in the business of labour contractor and filed return of income on 31.10.2019, declaring total income of Rs.8,52,630/-. The return was processed u/s. 143(1) of the Act, wherein an adjustment of Rs.14,79,552/- has been made on account of provident fund and ESI, being paid after 15th of succeeding month.
Aggrieved, assessee preferred an appeal before ld. CIT(Appeals), who dismissed assessee’s appeal ex parte.
Appellant assessee has filed this appeal on the ground that ld. CIT(Appeals) has erred in dismissing assessee’s appeal in limine, contrary to section 250(4) and 250(6) of the Act. 2 | P a g e
Perused the records and heard learned representative for assessee and learned Sr. DR for revenue.
Perusal of the impugned order shows the assessee did not respond to the notices dated 20.11.2024 and 26.11.2024 issued by the first appellate authority. It is however, noticed that the learned CIT(Appeals) has decided assessee’s appeal ex parte without any substantial discussion on merits, whereas learned CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the decision as provided u/s. 250(6) of the Act. It further appears that the assessee had no opportunity to make submissions before the Assessing Officer. In the totality of facts and circumstances and in the interest of justice, we deem it just and proper to afford an opportunity to the appellant assessee to make his submissions before the Assessing Officer. The matter is thus remitted back to the file of Assessing Officer for passing order afresh in accordance with law after taking assessee’s submissions into consideration. We further direct the assessee to be diligent and cooperative in attending the proceedings and making submissions before the learned Assessing Officer for the expeditious and effective disposal. Needless to say that learned Assessing Officer shall ensure the observance of the principles of natural justice. The appeal is thus liable to be allowed for statistical purposes.
In the result, assessee’s appeal is allowed for statistical purposes.
The impugned order dated 02.12.2024 is set aside.
Order pronounced in the open court on 27.10.2025.