Amriteshwaryai Mining Mech Private Limited Vs DCIT (ITAT Raipur)
ITAT Raipur restored the matter to CIT(A)/NFAC after finding that the appeal was dismissed ex parte in violation of natural justice.
Assessee had filed appeal against reassessment order passed u/s 147 r.w.s. 144. During appellate proceedings, several notices were issued by CIT(A) between November 2023 & May 2025, but Assessee either did not respond or sought adjournments. Eventually, the appeal was dismissed ex parte on 20.06.2025.
Before the Tribunal, it was argued that the notices issued allowed less than the reasonable period of 15 days, which deprived the Assessee of proper opportunity to present its case. Revenue fairly conceded that matter could be remanded for fresh adjudication. Tribunal noted that denial of adequate opportunity vitiated the order & that principles of natural justice require at least a reasonable time to respond. Relying on its earlier decision in Brajesh Singh Bhadoria Vs. Dy./ACIT, Central Circle-2, Naya Raipur (IT(SS)A Nos. 1 to 6, 8 & 9/RPR/2025 dated 20.03.2025), as well as on Bombay HC in Vijay Shrinivasrao Kulkarni Vs. ITAT (171 taxmann.com 696) & Patna HC in St. Paul’s Anglo India Education Society (262 ITR 377), Tribunal held that an ex parte dismissal without granting proper time is unsustainable.
