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Facts
The assessee's appeal for AY 2020-21 was dismissed by the CIT(A) for non-prosecution as the assessee failed to appear or file submissions due to health issues. The original assessment order involved an addition of Rs. 16.00 lakh regarding the purchase of immovable property.
Held
The Tribunal noted that the CIT(A)'s order was non-speaking and lacked merit-based discussion. In the interest of justice, the Tribunal decided to grant the assessee another opportunity to explain the property transaction.
Key Issues
Whether the assessee's appeal should be dismissed for non-prosecution, or if a fresh opportunity should be granted for adjudication on merits, particularly concerning the purchase of immovable property.
Sections Cited
143(3), 144B, 250(6)
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Income Tax Appellate Tribunal, NAGPUR ‘SMC’ BENCH, NAGPUR
Before: DR.MANISH BORAD
Appellant by : None Respondent by : Shri Surjit Kumar Saha (Virtual) Date of hearing : 13.03.2026 Date of pronouncement : 26.03.2026 आदेश / ORDER The captioned appeal at the instance of assessee pertaining to A.Y. 2020-21 is directed against the order dated 21.11.2025 framed by National Faceless Appeal Centre, Delhi (NFAC) arising out of Assessment Order dated 22.09.2022 passed u/s.143(3) r.w.s144B of the Income Tax Act, 1961 (in short ‘the Act’).
When the case called for, none appeared on behalf of the assessee despite due service of notice of hearing. I therefore proceed to adjudicate the appeal with the assistance of ld. Departmental Representative and available material on record exparte qua assessee.
I have heard the ld. DR and perused the record placed before me. On perusal of Ground No.3 raised by the assessee and also considering the contention of ld. DR it is an admitted fact that assessee could not appear before ld.CIT(A) due to health issues and also could not check e-mail id on which Trambak Raghunath Kale notices were issued. Ld. DR raised no objection if the issues in the instant appeal are restored back to the file of ld.CIT(A).
I note that the assessee is an individual and declared income of 3,18,390/- in the e-return for A.Y. 2020-21 filed on 17.08.2020. Based on the information about purchase of immovable property, assessee’s case picked up for scrutiny, however, for non-furnishing of relevant details ld. Assessing Officer made addition of Rs.16.00 lakh and assessed income at Rs.19,18,390/-. Before ld.CIT(A) also in the appellate proceedings assessee failed to file written submissions nor participated in the appellate proceedings resulting into dismissal of appeal.
I find that ld.CIT(A) dismissed the appeal of the assessee for non-prosecution observing as under :
“7. Decision I have gone through the facts of the case. The appellant has not made any submission at the appellate stage, although the case was fixed over a number of times. In the circumstances, the appeal filed cannot be entertained and the grounds raised are dismissed. In the result, appeal is dismissed.”
The above finding by ld.CIT(A) prima-facie appears to be a non-speaking order and there is no discussion on merits of the case.
I however considering the grounds of appeal raised by the assessee, in the larger interest of justice and being fair to both the parties deem it appropriate to afford one more opportunity to the assessee to explain the transaction relating to purchase Trambak Raghunath Kale of immovable property. In view thereof, without dwelling into merits of the issue, the issues raised in the instant appeal are being remitted to the file of ld.CIT(A) for afresh adjudication. Needless to mention that ld.CIT(A) in the set aside proceedings shall provide reasonable opportunity of hearing to the assessee and decide the issues as contemplated u/s.250(6) of the Act. Assessee is also directed to remain vigilant and not to take adjournment unless otherwise required for reasonable cause, failing which the ld.CIT(A) shall be free to proceed in accordance with law. Findings of the CIT(A)/NFAC are set aside and Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.