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Facts
The assessee's appeal for AY 2022-23 was dismissed ex-parte by the CIT(Appeals)/NFAC due to non-compliance with notices. The assessee subsequently appealed to the ITAT, seeking a fresh adjudication on merits.
Held
The ITAT set aside the ex-parte order of the CIT(Appeals)/NFAC and remanded the matter back for de novo adjudication, emphasizing the principles of natural justice and providing the assessee a final opportunity to comply with notices.
Key Issues
The primary legal issue was whether an ex-parte order passed by the CIT(Appeals) due to non-compliance should be set aside and the matter remanded for a fresh hearing based on principles of natural justice.
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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, dated 10.11.2025 for the assessment year 2022-23 as per the grounds of appeal on record.
At the very outset, it is noted that as evident from Paras 4, 5 & 7 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 & 7 of the Ld.CIT(Appeals)/NFAC’s order are extracted as follows:
“4. During the course of the Faceless Appeal proceedings, notices were issued to the appellant on various dates. The appellant has not filed his submission till date.
5. Written submission: No written submission filed by the assessee till date.
DISCUSSION, REASON & DECISION The following notices of hearing are issued and served on the email address of appellant as under: S. No. Date of Compliance date Remarks issue 1. 31.07.2025 12.08.2025 The appellant did not respond. 2. 08.10.2025 23.10.2025 The appellant did not respond.
There was no compliance on the part of the appellant after filing of first appeal and no communication was received from the appellant during course of the appellate proceeding till date.”
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 since as per the factual spectrum and that an ex-parte order has been passed by the Ld. CIT(Appeals)/NFAC as there was no compliance from the assessee, in such scenario, in the interest of principles of natural justice, 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 order of the Ld. CIT(Appeals)/NFAC and remand the matter 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.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 20th February, 2026.