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Facts
The assessee preferred an appeal against an ex-parte order passed by the CIT(A). The assessee contended that both the AO and CIT(A) passed ex-parte orders without providing an opportunity for hearing.
Held
The Tribunal found that the authorities below had passed ex-parte orders without hearing the assessee. Therefore, the appeal was restored to the file of the CIT(A) with a direction to decide the case on its merits after giving the assessee a reasonable opportunity of hearing.
Key Issues
Whether the ex-parte orders passed by the lower authorities were justified without providing a reasonable opportunity of hearing to the assessee.
Sections Cited
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 17.11.2025 for the AY 2015-16.
At the outset, the assessee stated that the ld. AO as well as the ld. CIT (A) have passed ex-parte orders when assessee failed to make any compliance before these authorities despite the opportunities granted by them. The assessee prayed that in the interest of justice and fair play, one more opportunity may be given to him for presenting his case before the lower authorities to which the ld. DR did not oppose.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 13.03.2026.