Manish Sakhuja vs Income Tax Officer Ward 59(3)

PER SHRI VIKAS AWASTHY, JUDICIAL MEMBER:

This appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 19.11.2025, for Assessment Year 2019-20.

The appeal is time barred by 93 days. The assessee has filed an application supported by an affidavit citing reasons causing delay in filing of appeal. After perusal of the same, I am satisfied that delay in filing of appeal is not intentional, the delay has been caused for the reasons stated in petition which appears to be bonafide. Thus, delay of 93 days in filing of appeal is condoned and appeal is admitted for decision on merits.

Shri Suraj Gupta, appearing on behalf of the assessee submits that the CIT(A) in ex parte proceedings has dismissed appeal of the assessee in limine for want of prosecution. He submitted that Shri Rakesh Bobal, Advocate to whom the assessee had assigned his case could not respond to the notice, issued by the CIT(A) due to ill health. The said Counsel could not even communicate to the assessee regarding proceedings before the CIT(A). He submitted that the assessee has prima facie good case on merits and would be able to substantiate that the addition made by Assessing Officer (AO) is not sustainable. He thus prayed for restoring the matter before the CIT(A).

Per contra, Shri Nirmal Nangia, representing the department defended the impugned order and prayed for dismissing appeal of the assessee.

Both sides heard, orders of the lower authorities examined. The CIT(A) has dismissed appeal of the assessee for non-prosecution. A perusal of the impugned order shows that four notices were issued to the assessee by the CIT(A). Except first notice issued on 08.04.2025, the assessee did not respond to subsequent three notices. In response to the first notice request for adjournment was received from assessee’s side. The CIT(A) in absence of any submissions from the assessee dismissed appeal for non-prosecution. It is no more res-integra that the CIT(A) has no power to dismiss appeal for non-prosecution. The provisions of section 250 r.w.s 251 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) mandates the CIT(A) to decide the appeal on merits.

Considering entire facts of the case and in the interest of justice, the appeal is restored to CIT(A) for denovo adjudication on merits after affording reasonable opportunity of making submissions to the assessee, in accordance with law.

The assessee may update his current email address on the official portal of the Department within 30 days from the date of receipt of this order. The CIT(A) shall issue notice(s) to the assessee on the email address provided in Form No. 35 as well as on email address available on portal of the Department. The assessee upon service of notice shall respond to the same, without fail.

In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose.