BHARAT SINGH YADAV,ETAWAH vs. ITO WARD 2(2)(5), ETAWAH

This appeal has been preferred by the assessee against the impugned order dated 06.01.2025 passed in Appeal No. NFAC/2012- 13/10133110 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2013-14, wherein the ld. CIT(Appeals) has dismissed assessee’s appeal ex parte.

At the very outset, learned representative for the assessee has submitted that this appeal was filed on 18.03.2025 against the impugned order dated 06.01.2025 by a delay of 10 days and has drawn the attention of the Tribunal towards assessee’s delay condonation application, wherein it has been mentioned that the assessee is a Sr. citizen and is suffering from age related medical issues rigorously from 01.03.2025 to 12.03.2025. Keeping in view the meager duration of 10 days’ delay and in the interest of justice, we condone the delay caused in filing this appeal.

Learned representative for the assessee has further submitted that the impugned order has been passed ex parte in violation of principles of natural justice. Hence, the impugned order be set aside and the first appellate authority be directed to decide the matter afresh on merits after affording opportunity of hearing to the assessee.

Learned DR has supported the impugned order.

Perusal of the impugned order shows that notices were issued by the ld. CIT(Appeals) to the assessee on 11.12.2024, 20.12.2024, and 27.12.2024, but the assessee neither responded to any of the notices nor filed any submission before the first appellate proceedings. Such irresponsive conduct of the assessee cannot be appreciated. However, it is seen that the first appellate authority has passed ex parte impugned order, but not on merits, whereas ld. CIT(Appeals) was expected to state the points for determination, decision thereon and the reasons for the 2 | P a g e decision as provided u/s. 250(6) of the Act. Rather, the ld. CIT(Appeals) himself has categorically mentioned in the impugned order that he is refraining from discussion and decision on the grounds of appeal on merits. In the circumstances and in the interest of justice and fair play, we deem it just and appropriate to afford last opportunity to the assessee and remit the matter back to the file of learned CIT(Appeals) for adjudication on merits. We order accordingly. We further direct the assessee to be diligent and cooperative in attending the hearings and making submissions before the learned CIT(Appeals) for the expeditious and effective disposal. Assessee shall refrain from seeking any adjournment but for compelling and unavoidable reasons. Needless to say that learned CIT(Appeals) shall ensure the observance of the principles of natural justice. The appeal is liable to be allowed accordingly.

In the result, the appeal is allowed for statistical purposes. The impugned order dt. 06.01.2025 is set aside.