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Facts
The assessee filed appeals against ex-parte assessment orders for AYs 2016-17 to 2018-19, with a delay of 516 days. The CIT(A) had also decided the issues ex-parte without adjudicating on merits. The tribunal condoned the delay in filing the appeals.
Held
The tribunal restored the appeals to the CIT(A) for de novo adjudication, instructing the CIT(A) to provide the assessee with a reasonable opportunity of being heard and to decide the issues on merits. The assessee was also allowed to furnish further evidence or additional grounds.
Key Issues
The key legal issues were the condonation of delay in filing appeals and the ex-parte adjudication by the CIT(A) without considering the merits of the case.
Sections Cited
Section 147, Section 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA
Before: SHRI M. BALAGANESH
549 & 550/AGR/2025 for AY 2016-17 to 2018-19, arises out of the order of the National Faceless Appeal Centre, Delhi [hereinafter referred to as ‘ld. CIT(A)’, in short] dated 18.04.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 28.03.2022 and 30.04.2022 by the Assessing Officer, ITD, NFAC, Delhi (hereinafter referred to as ‘ld. AO’).
At the outset, I find that there is a delay in filing of appeals before us 516 days by the assessee. Considering the reason adduced in the condonation petition, I hold that the assessee was having sufficient cause in not filing the appeals in time and accordingly the appeals of the assessee are hereby admitted for adjudication. to 550/AGR/2025 Zakir Hussain 3. On perusal of the order of the ld CIT(A), I find that the ld CIT(A) had decided the issues ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld CIT(A) for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish further evidences and additional grounds, if any, in support of his contentions. The assessee is directed to cooperate with ld CIT(A) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 23/01/2026.