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Facts
The assessee's appeals for AYs 2013-14, 2015-16, and 2017-18 were dismissed ex-parte by the CIT(Appeals)/NFAC due to non-compliance despite multiple notices over several years. The assessee sought a fresh adjudication on merits.
Held
The Tribunal set aside the ex-parte orders of the CIT(Appeals)/NFAC and remanded the matters back for de novo adjudication, providing one final opportunity to the assessee to comply with hearing notices, citing principles of natural justice and consistency with previous rulings.
Key Issues
The key legal issue was whether the ex-parte dismissal of appeals by the CIT(Appeals) due to non-compliance should be set aside to allow for a fresh adjudication on merits, considering principles of natural justice.
Sections Cited
Section 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR
Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA
आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM:
The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 04.09.2025 for the assessment years 2013-14, 2015-16 & 2017-18 as per the grounds of appeal on record.
At the very outset, it is noted that as evident from Paras 4 & 5 of the impugned order, the Ld.CIT(Appeals)/NFAC vide an ex-parte order had dismissed the appeal of the assessee due to non-compliance by the assessee. For the sake of clarity, the Paras 4 & 5 of the Ld.CIT(Appeals)/NFAC’s order in for A.Y.2013-14 are extracted as follows:
“4. During the course of appellate proceedings, the hearing in this case was fixed on various dates and e-notices were issued to the appellant, which are tabulated as below:- Sr. Date of Notice Compliance Remarks No. due date 1. 28.01.2021 12.02.2021 No compliance 2. 24.07.2024 31.07.2024 Adjournment request on 31.07.2024 3. 25.09.2024 04.10.2024 No compliance 4. 14.10.2024 21.10.2024 Adjournment request on 21.10.2024
3 M/s. Sankalp Realities Vs. DCIT-1(1), Raipur (C.G.) 732 and 733/RPR/2025
5. It is important to mention here that the appellant had filed appeal on 28.01.2020 and even after the lapse of more than 5 years 7 months from the month of filing of appeal, the appellant has not furnished any submission related to appeal. Thus, it may be seen from above table that the appellant has been afforded with ample opportunities vide issuance of notice u/s. 250 of the I.T Act by this office but the appellant remained non responsive throughout the entire proceedings.”
In so far as appeals of the assessee in & 733/RPR/2025 for A.Ys.2015-16 & 2017-18 are concerned, it is noted that as per Paras 4 & 5 of the impugned orders, the Ld.CIT(Appeals)/NFAC vide an ex-parte order had dismissed the appeals of the assessee due to non-compliance by the assessee. The same are only being referred to and not extracted for the sake of brevity.
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, one final opportunity has been provided to the assessee wherein in absence of any evidence/material placed on record by the Revenue suggesting any deliberate or malafide non-compliance by the assessee, it has been always held that the tax payer assessee was prevented due to the reasons beyond its control for such non-compliance.
4 M/s. Sankalp Realities Vs. DCIT-1(1), Raipur (C.G.)
732 and 733/RPR/2025 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. 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 respective orders of the Ld. CIT(Appeals)/NFAC and remand the matters back to its 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.
5 M/s. Sankalp Realities Vs. DCIT-1(1), Raipur (C.G.) 732 and 733/RPR/2025
In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced in the open court on 6th March, 2026.