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Facts
The assessee's appeal was filed with a delay of 170 days. The assessee did not appear before the lower authorities, leading to ex-parte orders. The delay was condoned due to bonafide reasons.
Held
The Tribunal condoned the delay and restored the issue to the file of the CIT(A) for fresh adjudication, as the CIT(A) had passed an ex-parte order without properly detailing the points of determination and reasons.
Key Issues
Whether the CIT(A)'s ex-parte order was sustainable without proper determination of issues and reasons as mandated by law, and whether the appeal should be restored to the CIT(A) for fresh hearing.
Sections Cited
147, 144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘GAUHATI BENCH’, GUWAHATI
This is an appeal preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 19.03.2025 for the AY 2018-19.
At the outset, we note that the appeal of the assessee is barred by limitation by 170 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record,
After hearing the ld. DR and perusing the materials available on record before, we observe that in this case the assessment was framed u/s 147 read with section 144 of the Act when the assessee failed to respond on the dates fixed for hearing by the ld. AO. Similarly, before the ld. CIT (A), there was no representation on behalf of the assessee and therefore, the ld. CIT (A) passed an ex- parte order dismissing the appeal of the assessee. However, in our opinion, the Ld. CIT(A) is duty bound to set out the point of determination and his decision thereon and the reason for taking the said decision as mandated by the provision of section 250(6) of the Act which apparently has not been done by the appellate authority. Therefore, in the interest of justice and fair play, we deem it fit and proper to restore the issue back to the file of the CIT (A) so that the facts could be appreciated in correct perspective and order is passed accordingly de novo. Accordingly, we restore the issue to the file of the CIT (A) with a direction to decide de novo after providing a reasonable opportunity of hearing to the assessee as well.
Order pronounced on 13.03.2026.