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Facts
The assessee's appeal was dismissed ex-parte by the CIT(Appeals)/NFAC due to non-compliance. The assessee contended that they were not provided a reasonable opportunity of hearing, violating principles of natural justice.
Held
The tribunal set aside the ex-parte order of the CIT(Appeals)/NFAC and remanded the matter back for de novo adjudication, directing the CIT(Appeals) to provide a final opportunity of hearing to the assessee. The assessee was also directed to comply with future hearing notices.
Key Issues
The key legal issue was whether the CIT(Appeals)/NFAC violated principles of natural justice by passing an ex-parte order without providing a reasonable opportunity of hearing to the assessee.
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Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
आदेश / ORDER
PER PARTHA SARATHI CHAUDHURY, JM:
The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals)/NFAC, Delhi dated 24.09.2025 for the assessment year 2013-14 as per the grounds of appeal on record.
The Ld. Counsel for the assessee referring to Ground of appeal No.2 submitted that the Ld. CIT(Appeals)/NFAC had violated the principles of natural justice by not providing reasonable opportunity of hearing to the assessee and dismissed the appeal by an ex-parte order.
The Ld. Sr. DR has fairly conceded that the matter may be adjudicated denovo on merits before the first appellate authority providing one final opportunity to the assessee.
That as per this factual spectrum that an ex-parte order has been passed by the Ld.CIT(Appeals)/NFAC since there was no compliance from the assessee, in such scenario, in the interest of principles of natural justice and consistency, we follow the ratio laid down by the ITAT, “Division Bench”, Raipur in the cases of Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur, IT(SS)A Nos. 1 to 6, 8 & 9/RPR/2025, dated 20.03.2025 wherein the Tribunal had dealt with similar issue on the same parameters of ex-parte order passed by the Ld.
3 Rakesh Kumar Chopda Vs. ITO-3(1), Raipur (C.G.)
CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC. Accordingly, on same parity of reasoning and on similar terms, we set-aside the order of the Ld. CIT(Appeals)/NFAC and remand the matter back to his file for denovo adjudication while complying with the principles of natural justice. At the same time, it is directed that this being the final opportunity, the assessee shall duly comply with the hearing notices from the Ld.CIT(Appeals)/NFAC.
As per the aforesaid terms, the grounds of appeal raised by the assessee stands allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 06th March, 2026.