SHREE SUBHASH CHAND JAIN MEMORIAL EDUCATION SOCIETY,MUZAFFARNAGAR vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 5513/DEL/2025Status: DisposedITAT Delhi27 October 2025AY 2018-19Bench: SHRI MAHAVIR SINGH (Vice President)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) has no power to dismiss an appeal for non-prosecution simpliciter and must decide on merits by passing a speaking order. The order of the CIT(A) was set aside.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution without considering the merits. The assessee argued that the CIT(A) passed the order without considering submissions filed within the given time.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding on merits. Whether the CIT(A) considered the submissions filed by the assessee within the due date.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’: NEW DELHI

Before: SHRI MAHAVIR SINGH

For Respondent: Shri Manoj Kumar, Sr. DR
Hearing: 27.10.2025Pronounced: 27.10.2025

ITA No:- 5513/Del/2025 (Assessment Year- 2018-19) Shree Subhash Chand Jain Income Tax Officer, Memorial Education Society, Vs. Aaykar Bhawan Hapur Charthawal, Main Road, Near Chungi Ghaziabad, Mahadev Mandir, Ghaziabad. Muzaffarnagar. PAN No: AALAS3864N APPELLANT RESPONDENT Assessee by : None Revenue by : Shri Manoj Kumar, Sr. DR Date of Hearing : 27.10.2025 Date of Pronouncement : 27.10.2025 ORDER PER MAHAVIR SINGH, VP:

This appeal by the Assessee is arising out of the order of National Faceless Appeal Centre (NFAC) [hereinafter referred to as ‘CIT(A)’], Delhi, in appeal no. NFAC/2017-18/10078692 vide order dated 30.06.2025. Assessment was framed by AO, National e-Assessment Centre, Delhi for the Assessment Year 2018-19 under ITA No.- 5513/Del/2025 Shree Subhash Chand Jain Memorial Educa�on Society Section 144 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 20.04.2021.

2.

During the course of hearing, none appeared on behalf of the assessee, nor was any application for adjournment placed on record.

3.

At the outset, it is noticed that the assessee has raised a ground that the order passed by the CIT(A) is ex-parte and even the assessment order was passed ex-parte. The CIT(A) has dismissed the appeal in a simpliciter for non-prosecution, without going into the merits. For this purpose, the assessee has raised the following ground no. 1 as under:

“ 1. That the CIT (Appeal) rejecting/ignoring the detailed submissions and explanations filed during hearing of appeal and passed his appeal order before the time given in his last notice, even the assesse had already filed his reply along with written submissions and annexures within given time as on last notice of CIT(Appeal).? The CIT (Appeal) had passed appeal order without considering written submissions and annexures filed with in time as on 30.06.2025.

4.

I have heard the Ld. Sr. DR and gone through the facts and circumstances of the case. I noticed from the order of the CIT(A), that the CIT(A) simpliciter dismissed the appeal merely for non-prosecution, and not even discussed the merits of the case. The issue under dispute pertains to the addition made by the AO of Rs. 37,54,260/- as capital expenditure and 50% as revenue expenditure, without considering the submissions made by the assessee. 2

ITA No.- 5513/Del/2025 Shree Subhash Chand Jain Memorial Educa�on Society 5. In view of the facts, that the CIT(A) has no power to dismiss the appeal for non-prosecution simpliciter, and is required to decide the appeal on merits by passing a speaking order. Hence, I set aside the order of the Ld. CIT(A) and restore the matter to his file with a direction to decide the issue afresh on merits, by passing a speaking order.

6.

In the result, appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on 27.10.2025

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