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TMI Blog2025 (5) TMI 682X X X X Extracts X X X X X X X X Extracts X X X X ..... ecords, it is noticed that during the course of appellate proceedings, appellant had not filed or uploaded any response and written submissions in the office of the undersigned to substantiate its claim made in the statement of facts and grounds of appeal. Only he remained silent since filing this appeal to till date. The response of the appellant in response to the notices issued u/s. 250 of the Act on various dated is summarized as under: Sr. No. Notice issuing date Date fixed for hearing Way of service of notice Status Result 1. 07.01.2021 22.01.2021 E-mail Delivered Submission made, seeking adjournment 2. 05.10.2021 15.10.2021 E-mail Delivered Submission made, seeking adjournment 3. 29.12.2021 06.01.2022 E-mail Delivered No compliance 4. 07.11.2024 14.11.2024 E-mail Delivered Submission made, seeking adjournment 6.2. Considering the response as detailed above by the appellant, it seems that appellant is not interested to pursue his appeal. Therefore, it cannot be kept pending adjudication for indefinite period. The appellant has not bothered to comply to notices issued during the course of appellate proceedings. This shows that t appellant is not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... law. Considering the totality of the facts and circumstances, the Ld. Sr. DR fairly conceded that one final opportunity may be provided to the tax payer assessee to represent his case on merits before the Ld. CIT(Appeals)/NFAC. 4. I have carefully considered the contents in the documents/material available on record, submissions of the Ld. Sr. DR. As per the aforesaid examination of the entire spectrum of the matter in the interest of natural justice, I deem it fit and proper to provide one final opportunity to the assessee to represent his case on merits before the Ld. CIT(Appeals)/NFAC. 5. At this stage, I herein observe that the ITAT, "Division Bench", Raipur in the cases of 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 had dealt with similar issue on the same parameters of exparte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC observing as follows: "7. We have considered the submissions of the parties herein and analyzed the facts and circumstances involved in all the captioned appeals. After careful perusal of the documents on record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vijay Shrinivasrao Kulkarni Vs. Income-tax Appellate Tribunal (2025) 171 taxmann.com 696 (Bom.), dated 04.02.2025 observed that in the case the Assessing Officer had passed an ex-parte order and when the matter went on appeal before the Ld. CIT(Appeals)/NFAC, it had also dismissed the matter ex-parte due to non-compliance by the assessee's authorized representative, when the matter came up before the ITAT, it had failed to address the infirmity regarding the fact that the assessee was not afforded proper opportunity of being heard and the matter was dismissed exparte by the Ld. CIT(Appeals)/NFAC which amounted to violation of principles of natural justice, and instead ITAT decided the case on merits, in such circumstances, the Hon'ble High Court of Bombay held that passing of an order on merits by the ITAT even when the impugned order was passed ex-parte amounts to violation of principles of natural justice and accordingly, the said matter was remanded to ITAT for passing a fresh order in accordance with law after hearing the parties. The legal principle as enshrined in the present judgment is crystal clear that the principles of natural justice i.e. the right to be heard is to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29 ITR 383 (SC) with a contention that irrespective of the order of the Ld. CIT(Appeals) being ex-parte, the Tribunal may decide the legal issue that has been raised by the Ld. Counsel. In our view, the decision of the Hon'ble Supreme Court in the case of National Thermal Power Company Ltd. Ltd. Vs. CIT (supra) provides that any legal issue which goes to the root of the matter and is established through legal principles, the assessee can take up and raise such legal issue at any appellate forum irrespective of whether the assessee had raised such legal issue at the sub-ordinate level or not, however, it always depends on facts and circumstances of each case whether the Tribunal would decide the legal ground or in a case where the question is of natural justice and exparte order by the Ld. CIT(Appeals) the Tribunal would remand it back to Ld.CIT(Appeals) providing final opportunity to a bonafide assessee. The Tribunal as the highest fact finding authority must be certain enough that the impugned order before it has been passed on merits and is a speaking order where the assessee has also complied during the process of litigation. In case, where the order of the Ld. CIT(Appeals) itse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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