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Facts
The assessee's appeal was directed against the order of the CIT(A) which dismissed the appeal in limine for not pursuing it despite being granted opportunities. The CIT(A) had not decided the issue on merit. The Revenue's DR argued that the assessee had not utilized the opportunities granted.
Held
The Tribunal found that the CIT(A) had dismissed the appeal without deciding the issue on merit. In the interest of justice, the assessee was granted one more opportunity to be heard.
Key Issues
Whether the CIT(A) erred in dismissing the appeal in limine without deciding the issue on merit, and whether the assessee should be granted another opportunity.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
(Assessment Year: 2022-23) Kavish Mercantile Pvt. Ltd., vs. NFAC, 25/47, Gali No.14, Bhola Nath Nagar, Delhi. Vishwas Nagar, Delhi – 110 032. (PAN : AAHCK5639B) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Amit Jain, CIT DR Date of Hearing : 11.09.2025 Date of Order : 10.10.2025 O R D E R
PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
This appeal preferred by the assessee is directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 07.02.2025 for Assessment Year 2022-23.
None appeared on behalf of the assessee. We are proceeding to decide the appeal with the assistance of ld. DR of the Revenue.
At the time of hearing, it is observed from the record that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and dismissed the appeal in limine. It is further observed that ld. CIT (A) has not decided the issue on merit.
On the other hand, ld. DR for the Revenue submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observe that ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. In our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we restore the matter to the file of ld. CIT (A) and direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.