In M/s KRVM Jewels v. Income Tax Officer, Ward 51(5), Delhi (ITAT Delhi, order dated 09 January 2026), the Delhi Bench of the Income Tax Appellate Tribunal considered the assessee’s appeal for Assessment Year 2017-18 against an ex parte order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, under Section 250 of the Income-tax Act, 1961, arising from an assessment completed under Section 143(3).

The Tribunal first addressed the issue of delay of 580 days in filing the appeal. Accepting the assessee’s explanation that the delay occurred due to lack of knowledge of the impugned appellate order, and noting the absence of any mala fide intent or undue advantage, the Tribunal condoned the delay in the interest of justice.

On merits, it was observed that the Commissioner (Appeals) had passed the impugned order ex parte, as the assessee had not filed submissions in support of the grounds of appeal. The assessee sought restoration of the matter, and the Revenue raised no objection. The Tribunal held that passing an appellate order without affording an effective opportunity of hearing is contrary to the principles of natural justice.

Accordingly, the Tribunal set aside the ex parte order of the Commissioner (Appeals) and restored the matter to the file of the first appellate authority for fresh adjudication in accordance with law, after providing the assessee a fair and reasonable opportunity of being heard. The appeal was allowed for statistical purposes.

Source Link- https://itat.gov.in/public/files/upload/1767948726-g7N3rh-1-TO.pdf

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