Maa Harsiddhi Infra Developers Private Limited Vs DCIT (ITAT Raipur)
The Income Tax Appellate Tribunal (ITAT) Raipur Bench has set aside an ex-parte order issued by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC) against Maa Harsiddhi Infra Developers Private Limited for the assessment year 2022-23. The ITAT has remanded the case back to the CIT(A) for a fresh adjudication on merits, emphasizing the principles of natural justice.
The appeal, filed by Maa Harsiddhi Infra Developers Private Limited, challenged an ex-parte dismissal by the CIT(A)/NFAC. The CIT(A)’s order, dated January 15, 2025, noted that the appellant had failed to file any response or written submissions despite multiple notices issued under Section 250 of the Income Tax Act, 1961. The CIT(A) concluded that the appellant was not interested in pursuing the appeal and therefore dismissed it.
During the ITAT proceedings, the counsel for Maa Harsiddhi Infra Developers submitted that the CIT(A)’s order was passed ex-parte due to non-compliance. The Senior Departmental Representative (DR) fairly conceded that the matter could be adjudicated de novo on merits by the first appellate authority, provided a final opportunity was given to the assessee.
The ITAT, after considering the submissions and available records, determined that providing one final opportunity to the assessee to present its case before the CIT(A)/NFAC was in the interest of natural justice.
