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Facts
The assessee filed an appeal against the order of the CIT(A) for Assessment Year 2018-19. The Assessment Order computed the assessee's income at Rs. 17,84,270/- against a returned income of Rs. 5,06,270/-, with an addition of Rs. 12,78,000/-. The CIT(A) dismissed the assessee's appeal.
Held
The Tribunal noted that the assessee did not appear before the CIT(A) despite 15 notices, leading to an ex-parte decision. Although the CIT(A) decided the appeal on merits, it did not decide all grounds of appeal. In the interest of justice, the matter was remanded to the CIT(A) for a fresh decision on merits after providing an opportunity of being heard to the assessee.
Key Issues
Whether the CIT(A) correctly dismissed the appeal without deciding all grounds, and if the matter should be remanded for a fresh hearing due to the assessee's non-appearance.
Sections Cited
143(3), 69
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Income Tax Appellate Tribunal, DEHRADUN,SMC BENCH, DEHRADUN
Before: Sh. Yogesh Kumar US & Sh. Manish Agarwal
ORDER
Per Yogesh Kumar US, Judicial Member:
The present appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)-3[‘Ld.
CIT(A)’ for short],Delhi dated 30.07.2025 for the Assessment Year 2018-19.
Brief facts of the case are that, an Assessment Order came to be passed on 26.12.2019 u/s 143(3) of the Income Tax Act, 1961 (‘Act’ for short) by computing the income of the Assessee at Rs. 17,84,270/- as against the returned income of Rs.5,06,270/- by making an addition of Rs.12,78,000/- u/s 69 of the Act. Aggrieved by the Assessment Order dated 26.12.2019, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 30.07.2025, dismissed the Appeal filed by the Assessee. Aggrieved by the order of the Ld. CIT(A), Assessee preferred the present Appeal.
None appeared on behalf of the Assessee. Considering the issue involved in the present Appeal, we deem it fit to decide the Appeal on merits by hearing the Ld. Department's Representative and perusing the material available on record.
The Ld. Departmental Representative vehemently submitted that the Assessee has not appeared before the ld. CIT(A) even after providing sufficient opportunities. Therefore, the ld. CIT(A) rightly passed the order impugned which requires no interference at the hands of the Tribunal. The Ld. Department's Representative relying on the order of the Ld. CIT(A), sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the order of the Ld. CIT(A), the Appeal has been decided ex- parte without hearing the Assessee. It is also true that CIT(A) has issued 15 notices to the Assessee, however, Assessee remained absent and not participated in the proceedings. It is further observed that while deciding the Appeal on merits, the Ld. CIT(A) has not decided all the grounds of Appeal of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the Appeal afresh on its merits in accordance with law after providing opportunity of being heard to the Assessee. Assessee is also directed to appear and co-operate with the 1st Appellate proceedings without fail.
In the result, the Appeal of the Assessee is partly allowed for statistical purpose.