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Facts
The assessee preferred an appeal against an ex-parte order passed by the CIT(A). The assessee's counsel requested the matter be restored to the CIT(A) for a decision on merits. The Revenue did not oppose this request.
Held
The Tribunal observed that the CIT(A) had passed an ex-parte order in violation of Section 250(6) of the Act, as no response was made despite notices. In the interest of justice, the appeal was restored to the CIT(A) for a decision on merits after affording a hearing.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without deciding the issue on merits, and if the appeal should be restored for a fresh hearing.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, GAUHATI BENCH, GUWAHATI
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of the Commissioner of Income Tax (Appeal), Central NER, Guwahati (hereinafter referred to as the “Ld. CIT(A)”] dated 30.102.205 for the AY 2022-23.
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.
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 responded and made compliance 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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.