Abhishek Golecha Vs ITO (ITAT Nagpur)
Income Tax Appellate Tribunal (ITAT), Nagpur Bench, has set aside an ex-parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the Assessment Year 2015-16. The Tribunal’s decision, pronounced on February 25, 2025, grants the taxpayer, Abhishek Golecha, a fresh opportunity to present his case before the first appellate authority, emphasizing adherence to the principles of natural justice.
The appeal before the ITAT stemmed from the learned CIT(A)’s order dated March 15, 2022, which had dismissed the assessee’s appeal ex-parte. The CIT(A) noted that despite issuing several statutory notices, the assessee or his authorized representative failed to appear or produce any evidence or proper explanation against the Assessing Officer’s (AO) order, which was passed under Section 143(3) of the Income Tax Act. The CIT(A) concluded that, in the absence of a response and proper evidence to substantiate the appellant’s claims, the assessment order was justified and acceptable, leading to the dismissal of the appeal. The CIT(A)’s order explicitly stated that “the appeal is liable to be dismissed in terms of verdicts of the Hon’ble Apex Court and the various High Courts” due to non-compliance, although no specific judicial precedents were cited by name in the order.
