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Facts
The assessee filed appeals against assessment orders for AYs 2013-14, 2014-15 & 2016-17. The CIT(A) dismissed the appeals ex-parte without providing an opportunity of being heard.
Held
The Tribunal held that the orders of the CIT(A) were passed ex-parte without hearing the assessee and did not decide all grounds on merits. The matter was remanded to the CIT(A) for fresh decision.
Key Issues
Whether the CIT(A) erred in dismissing the appeals ex-parte without providing an opportunity of being heard to the assessee, violating principles of natural justice.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI NAVEEN CHANDRA
(A.Y. 2016-17) M/s Al Hind Exports Vs. National Faceless Assessment 13, Ismail Nagar, Meerut- Centre, Income Tax 25002 Department, Government of PAN: AAIFA4055H India and Income Tax Officer, Ward 1(1)(1), Meerut Appellant Respondent Assessee by Sh. Ramit Kakkar, Adv Revenue by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing 16/09/2025 Date of Pronouncement 19/09/2025 ORDER
PER YOGESH KUMAR, U.S. JM:
The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 28/02/2025 pertaining to Assessment Years 2013-14, 2014-15 & 2016-17 respectively.
Brief facts of the case are that, an assessment orders came to be passed on 30/03/2022 (A.Y 2013-14) , 29/03/2022 (A.Y 2014-15) and 29/03/2022 (A.Y 2016-17)by making certain additions.
Aggrieved by the said assessment orders, the Assessee preferred three Appeals before the Ld. CIT(A). The Ld. CIT(A) vide order dated 28/02/2025, dismissed all the three Appeal filed by the Assessee ex- parte. Aggrieved by the orders of the Ld. CIT(A) dated 28/02/2025 the Assessee preferred the captioned Appeals.
The Ld. Counsel for the Assessee vehemently submitted that the Ld. CIT(A) has provided no opportunity of being heard to the Assessee and in violation of principals of natural justice, dismissed the appeal of the Assessee.
Per contra, the Ld. Departmental Representative relying on the orders of the Ld. CIT(A) sought for dismissal of the Appeal.
We have heard the Department's Representative and perused the material available on record. It can be seen from the orders of the Ld. CIT(A), the orders impugned have been passed ex-parte without hearing the Assessee. It is further observed that while deciding the Appeals, the Ld. CIT(A) has not decided all the grounds of Appeals of the Assessee on its merits. Considering the facts that the Assessee has not participated in the first Appellate proceedings, in the interest of natural justice, we remand the matter to the file of the Ld. CIT(A) with a direction to the Ld. CIT(A) to decide the First Appeals afresh on merits in accordance with law after providing opportunity of being heard to the Assessee.
In the result, the Appeals of the Assessee are partly allowed for statistical purpose.
Order pronounced in the open court on 19th September, 2025