Where the CIT(Appeals) passes an ex-parte order due to non-compliance by the assessee, the ITAT must remand the matter back for denovo adjudication providing one final opportunity, and cannot decide the appeal on merits.

आदेश/ORDER

PER PARTHA SARATHI CHAUDHURY, JM:

The present appeal preferred by the assessee emanates from the order of the Ld.CIT(Appeals), Raipur-3 dated 12.01.2026 for the assessment year 2015-16 as per the grounds of appeal on record.

2. At the very outset, it is noted that an ex-parte order has been passed by the Ld.CIT(Appeals) vide para 3.1 of the impugned order due to non- compliance by the assessee. There is no doubt of the fact that reasonable opportunities were provided to the assessee. However, the assessee did not comply with the hearing notices which had resulted in passing of ex-parte order. For the sake of clarity, the para 3.1 of the Ld.CIT(Appeals) order is extracted as follows:

“3.1 Ground No.1:- Through these grounds of appeal, the appellant has challenged the addition of Rs.1,65,91,066/-.

During appeal proceedings, the appeal was fixed for hearing as under:

It is quite evident from the chronology of event that despite several opportunities being granted from time to time, there has been absolutely no compliance on part of the appellant to give detailed explanation regarding ground of appeal taken for A.Y. 2015-16, the appellant has shown that he is not interested in pursuing the appeal. The laws aid those who are vigilant, not those who sleep upon their rights. Under these circumstances, in my opinion the appellant is not interest in the appeal. In view of these facts, the appeal of the appellant deserves to be dismissed as it cannot be kept pending adjudication for indefinite period. It is the duty of the appellant to make necessary arrangements for effective representation on the appointed date. Mere filing of an appeal is not enough, rather it requires effective hearing also. Therefore, the appeal is found liable for dismissal.”

3. The Ld. Sr. DR submitted that in these parameters of an ex-parte order being passed, the bench had provided one final opportunity to the assessee to explain the matter on merits before the Ld. CIT(Appeals)/NFAC providing benefit of doubt to the assessee for such non-compliance and in the interest of natural justice, therefore, the matters should be remanded back to the file of the Ld. CIT(Appeals)/NFAC for denovo adjudication as per law in terms with settled principles on the present facts of ex-parte order by the Ld. CIT(Appeals)/NFAC as decided by 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.

4. At this stage, we herein observe that the ITAT, “Division Bench”, Raipur in the cases of Collector Mining, Kondagaon Vs. Deputy Commissioner of Income Tax (TDS), ITA Nos. 771, 772, 773, 774, 775, 776 & 777/RPR/2025, dated 12.03.2026 had dealt with similar issue on the same parameters of ex-parte order passed by the Ld. CIT(Appeals)/NFAC and remanded the matter back to the file of the Ld. CIT(Appeals)/NFAC following the order passed in cases of Brajesh Singh Bhadoria (supra), observing as follows:

“6. We have heard the submissions of the parties herein and analyzed the facts and circumstances in this case. We note that in all these appeals, an ex-parte order has been passed by the First Appellate Authority due to non- compliance by the assessee. The proceedings before the Ld. CIT(Appeals)/NFAC dates back from 27.01.2021 to 28.10.2025 i.e. nearly 4 years (approx.). Admittedly, reasonable opportunities were provided to the assessee. However, there was no compliance from the assessee on any date of hearing. Further, the Ld. Counsel for the assessee simply submitted that the assessee is a government entity and the facts a