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Facts
The assessee preferred appeals against the order of the CIT(A) which dismissed the appeal for not being pursued despite opportunities. The assessee contended that the CIT(A) did not decide the issue on merit and sought remittance.
Held
The Tribunal observed that the CIT(A) dismissed the appeal without deciding on merit. In the interest of justice, the Tribunal restored the matters to the CIT(A) for a fresh hearing on merit, allowing one more opportunity to the assessee.
Key Issues
Whether the CIT(A) erred in dismissing the appeal without deciding the issue on merit, and if an opportunity for a fresh hearing is warranted.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘E’: NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI SUDHIR KUMAR
Order : 30.09.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :
1. 1. These appeals preferred by the assessee are directed against the order of the ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [for short ‘ld. CIT (A)] dated 27.01.2025 & 28.01.2025 for Assessment Years 2015-16 & 2017-18.
2. At the time of hearing, ld. AR of the assessee brought to our notice 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. He & 3471/DEL/2025 submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions 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 matters to the file of ld. CIT (A) and direct the 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 appeals filed by the assessee are allowed for statistical purposes.
In the result, the appeals filed by the assessee are allowed for statistical purposes. Order pronounced in the open court on this 30TH day of September, 2025 after the conclusion of the hearing.