What did the Tribunal hold?

The tribunal set aside the CIT(A)'s ex parte order and restored the matter for de novo adjudication on merits. The CIT(A) is directed to provide a reasonable opportunity of hearing.

The assessee's appeal before the CIT(A) was dismissed ex parte due to non-appearance. The assessee is now represented and wishes to pursue the appeal on merits.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex parte without adjudicating the grounds on merits. Whether the assessee was denied a reasonable opportunity of hearing.

Excellent Educational Trust… vs ITO | ITAT Bangalore 2026

Income Tax Appellate Tribunal, ‘A’BENCH : BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

For Appellant: Smt. Keerthana MS. Advocate

PERSANDEEP SINGH KARHAIL, JUDICIAL MEMBER 1. The assessee has filed the present appeal against the impugned order dated 28.11.2025, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”] for the assessment year 2019-20.

We have considered the submissions of both sides and perused the materials on record. In the present case, at the outset, it is evident that the learned CIT(A) has passed the order ex parte due to the non- Page 1 of 3

ITA No.:251/Bang/2026

appearance of/on behalf of the assessee. Now, in the present appeal before us, the assessee is duly represented by the learned AR and wishes to pursue the litigation against the addition made by the AO. We further find that the learned CIT(A) merely on the basis of non-compliance with the notices, dismissed the appeal filed by the assessee without adjudicating the grounds raised by the assessee on merits, as required under section 250(6) of the Act. Consequently, we deem it fit and proper to set aside the impugned order and restore the matter to the file of the learned CIT(A) for de novo adjudication or the appeal on merits. We further direct that no order shall be passed without affording reasonable opportunity of hearing to the parties. The assessee is directed to appear before the learned CIT(A) on all dates of hearing as may be fixed without any default. As the matter is being restored to the file of the learned CIT(A) for adjudication on merits, the other grounds raised by the assessee in the present appeal do not call for adjudication at this stage. Accordingly, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeal by the assessee is allowed for statistical purposes. Order pronounced in the open court on 12th June, 2026.

Sd/- Sd/- (PRASHANT MAHARISHI) (SANDEEP SINGH KARHAIL) VICE PRESIDENT JUDICIAL MEMBER Bangalore, Dated, the 12th June, 2026. *VM*

Page 2 of 3

ITA No.:251/Bang/2026

Copy to: 1. Appellant 2. Respondent 3. CIT 4. DR, ITAT, Bangalore 5. CIT(A)

By order

Assistant Registrar, ITAT, Bangalore

Page 3 of 3

EXCELLENT EDUCATIONAL TRUST,BENGALURU vs. INCOME TAX OFFICER, EXEMPTIONS WARD - 3, BENGALURU, BENGALURU

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Latest GST High Court judgments