" आयकर अपीलीय अधिकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A’ Bench, Hyderabad श्री रविश सूद, न् याययक सदस् य एवं श्री मिुसूदन सावडिया, लेखा सदस् य क े समक्ष । BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI MADHUSUDAN SAWDIA, ACCOUNTANT MEMBER आ.अपी.सं /ITA No.687/Hyd/2025 (निर्धारण वर्ा/Assessment Year:2014-15) M/s. SEL Reources Limited, Hyderabad. PAN:AAOCS1517P Vs. Income Tax Officer, Ward-3(1), Hyderabad. (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee by: None. रधजस् व द्वधरध/Revenue by: Shri Gurpreet Singh, SR-DR सुिवधई की तधरीख/Date of hearing: 09/07/2025 घोर्णध की तधरीख/Pronouncement: 11/07/2025 आदेश/ORDER PER MADHUSUDAN SAWDIA, A.M.: This appeal is filed by M/s. SEL Resources Limited (“the assessee”), feeling aggrieved by the order passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (“Ld. CIT(A)”), dated 25.02.2025 for the A.Y. 2014-15. 2. The assessee has raised the following grounds of appeal : ITA No.687/Hyd/2025 2 ITA No.687/Hyd/2025 3 3. The brief facts of the case are that, the assessee had filed an appeal before the Ld. CIT(A) against the order of Learned Assessing Officer (“Ld. AO”) passed under section 147 r.w.s. 144/144B of the Income Tax Act, 1961 (“the Act”) dated 26.03.2022. However, during the course of appellate proceedings, the assessee did not comply with the notices issued by the Ld. CIT(A). Consequently, the Ld. CIT(A) dismissed the appeal, citing non-prosecution. 4. None appeared on behalf of the assessee. 5. The Learned Departmental Representative (“Ld. DR”) submitted that, in view of the non-compliance by the assessee, the Ld. CIT(A) had no option but to proceed ex parte and dismiss the appeal. The Ld. DR supported the order of the LD. CIT(A) and submitted that ITA No.687/Hyd/2025 4 sufficient opportunity had already been granted. However, the Ld. DR was silent on the issue of the order being non-speaking, and no arguments were advanced on the merits of the Ld. CIT(A)’s reasoning. 6. We have heard the Ld. DR, gone through the records and noted that the assessee remained unrepresented at the time of hearing before the Tribunal as well. However, considering the nature of the dispute and in the interest of justice, we proceed to dispose of the matter on the basis of material available on record. It is not in dispute that the assessee failed to appear before the Ld. CIT(A) and the appeal was dismissed for non-prosecution. However, on perusal of the appellate order, we find that the Ld. CIT(A) has not dealt with the grounds of appeal, nor recorded any findings on the issues raised in the assessment. The order merely records the fact of non-compliance and summarily concludes by dismissing the appeal. We are of the considered view that such an order without discussion of facts or merits of the grounds raised by the assessee amounts to a non- speaking order, which is not sustainable in law. We are also of the view that, reasoned and speaking orders are an essential part of the ITA No.687/Hyd/2025 5 judicial and quasi-judicial process, and the appellate authority is bound to adjudicate the issues raised and record brief reasons, even if the assessee fails to appear. 6.1 In view of the above, and in the interest of substantial justice, we deem it fit to set aside the impugned order of the Ld. CIT(A) and remand the matter to his file for fresh adjudication, after affording one more opportunity of being heard to the assessee. The assessee shall also be given liberty to file necessary evidences, documents, and written submissions in support of its claims. At the same time, the assessee is directed to ensure full cooperation in the remand proceedings and respond to all notices issued by the office of the Ld. CIT(A) without seeking unnecessary adjournments. 7. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 11th July, 2025. Sd/- Sd/- (RAVISH SOOD) (MADHUSUDAN SAWDIA) JUDICIAL MEMBER ACCOUNTANT MEMBER Hyderabad. Dated: 11.07.2025. * Reddy gp ITA No.687/Hyd/2025 6 Copy of the Order forwarded to : 1. M/s. SEL Resources Limited, Plot No.26, Amar Society, Kavurei Hills, Jubilee Hills S O, Shaikpet, Hyderabad-500033 2. ITO, Ward – 3(1), Hyderabad. 3. Pr.CIT, Hyderabad. 4. DR, ITAT, Hyderabad. 5. Guard file. BY ORDER, "