5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]
The bench noted that since the CIT(A) had dismissed the appeal solely for non-compliance without addressing the merits and considering the assessee's individual status and pandemic-related disruption granting another opportunity was warranted in the interest of justice
![5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Personal-Hearing-mandatory-Rectification-Application-decision-filer-Adversely-Madras-HC-taxscan.jpg "5 Hearings Missed including one During Covid Period: ITAT Grants Another Chance, Restores Matter to CIT(A) [Read Order]")
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) granted relief to assessee who missed 5 hearings including one scheduled during covid period. The matter was restored to the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee, an individual taxpayer, had challenged an addition of ₹3,04,800 made under a reassessment order passed under Section 143(3) read with Section 147...
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) granted relief to assessee who missed 5 hearings including one scheduled during covid period. The matter was restored to the Commissioner of Income Tax (Appeals) [CIT(A)].
The assessee, an individual taxpayer, had challenged an addition of ₹3,04,800 made under a reassessment order passed under Section 143(3) read with Section 147 of the Income Tax Act, 1961 for Assessment Year 2011-12.
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Although notices were served and multiple hearing dates were scheduled, the assessee failed to appear on five occasions, including one hearing during the COVID-19 pandemic. As a result, the CIT(A) dismissed the appeal for non-prosecution.
The ITAT bench observed that the dismissal of the CIT(A) was solely on account of non-compliance and that no decision had been made on the merits of the case. Considering that the assessee is an individual and considering the pandemic-related disruption, the Tribunal held that justice would be better served by granting another opportunity.
The bench of Vinay Bhamore (Judicial Member) and Manish Board (Accountant member) directed the assessee to update contact information and remain vigilant in the future while responding to notices. It clearly stated that not to take unnecessary adjournment unless otherwise required for reasonable cause.
The tribunal set aside the CIT(A)’s order and restored the matter for fresh consideration. The appeal was allowed for statistical purposes.
To Read the full text of the Order CLICK HERE
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