IMANUL HOQUE,MANGALDOI vs. ITO WARD, MANGALDOI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM Imanul Hoque Kharupetiaghat, Islampur, Mangaldoi-784115, Assam Vs. ITO Ward Radhika Bhawan, LN Bezbaruah Path, Mangaldoi-784125, Assam (Appellant) (Respondent) PAN No. ALDPH9117M
PER BENCH:
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 22.10.2025 for the AY 2018-19. 2. At the outset, the ld. Counsel for the assessee submitted that the ld.
CIT (A) has passed an ex-parte order. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh.
3. The ld. DR on the other hand did not oppose the counsel of the assessee.
Imanul Hoque; A.Y. 2018-19
We, after hearing the submission of the parties and perusing the material available on record, find that apparently the case was decided ex-parte by the ld. CIT (A). We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 13.03.2026. (RAJESH KUMAR) (DUVVURU RL REDDY) (ACCOUNTANT MEMBER) (VICE PRESIDENT)
Guwahati, Dated: 13.03.2026
Sudip Sarkar, Sr.PS
Imanul Hoque; A.Y. 2018-19
Copy of the Order forwarded to:
BY ORDER,//
Sr. Private Secretary/ Asst.