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Facts
The assessee preferred an appeal against an ex-parte order passed by the CIT(A). The assessee's counsel argued that the CIT(A) passed the order without deciding the issues on merit.
Held
The Tribunal noted that the CIT(A) had passed an ex-parte order in violation of Section 250(6) of the Act. In the interest of justice, the appeal was restored to the CIT(A) to decide the case on merit after giving the assessee a reasonable opportunity of hearing.
Key Issues
Whether an ex-parte order passed by the CIT(A) without deciding the issues on merit is valid.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI
Before: SHRIDUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
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.
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.
The ld. DR on the other hand did not oppose the counsel of the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.