What did the Tribunal hold?

The Tribunal held that the CIT(A) has a statutory duty to pass speaking orders on merits, even in case of non-prosecution. The impugned orders were set aside, and the CIT(A) was directed to pass de novo appellate orders after providing a reasonable opportunity and ensuring adherence to Section 250(6).

The assessee filed appeals for assessment years 2011-12 and 2013-14. The appeals were heard ex-parte as the assessee was absent. The ITAT noted that the CIT(A) orders were not speaking orders and were passed without providing a reasonable opportunity to the assessee.

What were the issues?

Whether the CIT(A) orders were speaking orders and if a reasonable opportunity was provided to the assessee. The procedural compliance of Section 250(6) of the IT Act was also an issue.

Arunesh Narain Chaubey, Barhalganj vs ITO | ITAT Varanasi 2026

Income Tax Appellate Tribunal, CIRCUIT BENCH (SMC

Before: SHRI ANADEE NATH MISSHRA

I.T.A. No.64 & 65/VNS/2023 Assessment Years:2011-12 & 2013-14 1 IN THE INCOME TAX APPELLATE TRIBUNAL CIRCUIT BENCH (SMC), VARANASI BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos.64 & 65/VNS/2023 Assessment Years:2011-12 & 2013-14 Arunesh Narain Chaubey Vs. Income Tax Officer Ward-2(3), C/o M/s Om Sai Child care Income Tax Building, Civil Lines, Gorakhpur-273001. Centre, Patna Chauraha, Barhakganj, Gorakhpur-273402. PAN:AETPC2879J (Appellant) (Respondent) Appellant by None Respondent by Shri Sunil Kumar Rajvanshi, Sr. D.R. O R D E R

(A) This appeal vide I.T.A. No.64/VNS/2023 has been filed by the assessee for assessment year 2011-12 against impugned appellate order dated 04.05.2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052607856(1) of Ld. Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. Appeal vide ITA. No.65/VNS/2023 has been filed by the assessee for A.Y. 2013-14, against impugned appellate order of Ld. CIT(A), which is also dated 04.05.2023 (DIN & Order No.ITBA/NFAC/S/250/2023- 24/1052608030(1). The grounds of appeal are as under: -

I.T.A. No.64 & 65/VNS/2023 Assessment Years:2011-12 & 2013-14 2

ITA. No.64/VNS/2023

I.T.A. No.64 & 65/VNS/2023 Assessment Years:2011-12 & 2013-14 3

ITA. No.65/VNS/2023

(B) At the time of the hearing, In the course of appellate proceedings in ITAT none was present on behalf of the assessee. In absence of any

I.T.A. No.64 & 65/VNS/2023 Assessment Years:2011-12 & 2013-14 4 representation from assessee’s side, learned Departmental Representative for Revenue was heard and the materials available on records were perused. The Ld. DR for Revenue left the matter to the discretion of the Bench. Both appeals pertain to disputes regarding additions made in the assessment order. The impugned appellate orders have been passed by the Ld. CIT(A) without providing reasonable opportunity to the assessee. Further, on merits of the grounds of appeal, the orders of Ld. CIT(A) are not speaking orders. The Ld. CIT(A) has statutory duty u/s 250(6) of I. T. Act, to pass speaking order on merits of the grounds taken by the assessee in appeal filed before Ld. CIT(A) even if there is non-prosecution of appeal and even if the assessee did not comply with notices issued by office of Ld. CIT(A) during appellate proceedings before Ld. CIT(A). In the present case, Ld. CIT(A) has failed to do so. In view of the foregoing, the impugned orders of learned CIT(A) in both the appeals are set aside and Ld. CIT(A) is directed to pass de novo appellate orders in accordance with law after providing reasonable opportunity to the assessee, ensuring due adherence to provisions of section 250(6) of I. T. Act. In giving effect to these directions, Ld. CIT(A) is directed to decide the limitation issue afresh; and if the appeals are admitted by condoning delay in filing of appeals; then the Ld. CIT(A) is directed to decide the merits of grounds of appeal through speaking orders. (C) In the result, the appeal of the assessee is partly allowed for statistical purposes.

Order pronounced on 11.06.2026 in open court.

Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 11.06.2026 Vijay Pal Singh, (Sr. PS)

I.T.A. No.64 & 65/VNS/2023 Assessment Years:2011-12 & 2013-14 5

Copy of the order forwarded to : 1. The Appellant 2. The Respondent. 3. CIT(A) 4. CIT 5. D.R., I.T.A.T.

ARUNESH NARAIN CHAUBEY,BARHALGANJ vs. INCOME TAX OFFICER, WARD - 2 (3), GORAKHPUR

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