Harpreet Kaur Vs ITO (ITAT Dehradun)
NFAC Can’t Summarily Dismiss Without Merits: ₹5.71 Crore Assessment Sent Back for Fresh Appeal
Dehradun ITAT set aside the ex-parte dismissal by NFAC-CIT(A) and remanded the matter for fresh adjudication on merits, holding that statutory appeal cannot be rejected without examining grounds raised.
The Assessee was subjected to assessment dated 25-03-2024, computing income at ₹5.71 crore. Appeal before CIT(A) was dismissed ex-parte due to non-appearance. Even before ITAT, no one appeared for the Assessee; however, Tribunal proceeded to examine the record.
ITAT found that CIT(A) failed to adjudicate all grounds of appeal on merits, which is a mandatory requirement u/s 250(6). Tribunal reiterated that even where the assessee is non-compliant, the appellate authority must pass a reasoned order dealing with issues raised, failing which the order is vitiated.
Accordingly, ITAT restored the appeal to the file of CIT(A) with a direction to decide the matter afresh on merits after granting reasonable opportunity of hearing. The appeal was partly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DEHRADUN
The present appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax(Appeals)/NFAC, Delhi [‘Ld. CIT(A)’ for short] dated 16.07.2025 for the Assessment Year 2022-23.
