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Facts
The assessee filed an appeal against an ex-parte order of the CIT(A) which dismissed the first appeal. The CIT(A)'s order was passed due to the assessee's non-prosecution on the hearing dates.
Held
The Tribunal noted that the CIT(A)'s ex-parte order did not comply with the mandate of section 250(6) of the Income-tax Act, 1961, which requires the order to be in writing, stating the points for determination, the decision, and the reasons. The Tribunal also acknowledged the assessee's submission that non-prosecution was due to a bona fide reason and that the assessee was willing to make an effective representation.
Key Issues
Whether an ex-parte order by the CIT(A) passed without proper adjudication is valid, especially when the assessee seeks a fresh opportunity due to a bona fide reason.
Sections Cited
143(3), 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI B.M. BIYANI & SHRI PARESH M. JOSHI
आदेश/ O R D E R
Per B.M. Biyani, A.M.:
Feeling aggrieved by order of first-appeal dated 30.07.2025 passed by learned Commissioner of Income-Tax (Appeals)-NFAC, Delhi [“CIT(A)”] which in turn arises out of assessment-order dated 20.01.2025 passed by learned Assessment Unit [“AO”] u/s 143(3) of Income-tax Act, 1961 [“the Act”] for Assessment-Year [“AY”] 2020-21, the assessee has filed this appeal on the grounds mentioned in Appeal Memo (Form No. 36).
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Madhya Bharat Infra ITA No. 834/Ind/2025 - AY 2020-21
Ld. AR for assessee submitted that in present case, the Ld. CIT(A)
passed ex-parte order dismissing assessee’s first appeal and merely
approved the order of AO, although due to non-prosecution by assessee on
the dates of hearing, but the order passed by Ld. CIT(A) is against the
mandate of section 250(6) which provides: “The order of the Commissioner
(Appeals) disposing of the appeal shall be in writing and shall state the points
for determination, the decision thereon and the reason for the decision”. It is
further submitted that the non-prosecution by assessee was due to bona
fide reason as the authorized representative of assessee failed to attend
assessee’s case before CIT(A). It is further submitted that the assessee made
participation before AO during assessment-proceeding which shows that the
assessee does not have non-compliant attitude. Further, the assessee is
having, in his possession, all relevant details and documents and ready to
make an effective representation before Ld. CIT(A). Ld. AR prayed that in the
interest of justice, one more opportunity be given to assessee by way of
restoring this matter at the level of Ld. CIT(A) for a de novo adjudication. He
acknowledged that the assessee shall definitely make a proper and effective
representation before Ld. CIT(A).
The Ld. DR for revenue, though not opposing the prayer of the
assessee for restoration, submitted that the assessee had remained non-
compliant during the proceedings of first-appeal, which constrained the Ld.
CIT(A) to pass ex-parte order. It was, therefore, submitted that while
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Madhya Bharat Infra ITA No. 834/Ind/2025 - AY 2020-21
restoring the matter, appropriate directions may be issued to ensure strict
compliance by the assessee.
In view of above submissions of parties; having regard to the principle
of natural justice and also bearing in mind that no prejudice would be
caused to revenue if the present matter is restored at the level of Ld. CIT(A),
we remand this matter back to the file of Ld. CIT(A) for adjudication afresh,
at the risk and responsibility of assessee. The Ld. CIT(A) shall give necessary
opportunity of hearing to assessee and pass an appropriate order
uninfluenced by his earlier order. The assessee is also directed to remain
vigilant and ensure participation in the hearings as may be fixed by Ld.
CIT(A) without seeking unnecessary adjournments failing which the Ld.
CIT(A) shall be at liberty to proceed in accordance with law. Ordered
accordingly.
Resultantly, this appeal is allowed for statistical purpose.
Order pronounced in open court on 17/04/2026
Sd/- Sd/-
(PARESH M. JOSHI) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore
िदनांक/Dated : 17/04/2026
Patel/Sr. PS
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Madhya Bharat Infra ITA No. 834/Ind/2025 - AY 2020-21
Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPYSr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore
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