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Facts
The assessee filed an appeal beyond the prescribed time limit, which was condoned by the tribunal. The assessment order and the CIT(A)'s order were both passed ex-parte, with no reasonable opportunity of being heard provided to the assessee.
Held
The tribunal held that both the assessment order and the CIT(A)'s order were passed ex-parte without providing the assessee a reasonable opportunity to be heard. Therefore, the CIT(A)'s order was set aside.
Key Issues
Whether the ex-parte assessment and appellate orders are valid when the assessee was not afforded a reasonable opportunity of being heard, and the appeal was filed beyond the limitation period.
Sections Cited
254(3), 144, 143(3)(3A), 143(3B)
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Income Tax Appellate Tribunal, LUCKNOW BENCH ‘SMC’, LUCKNOW
Before: SHRI ANADEE NATH MISSHRA
O R D E R (A) This appeal vide 2019-20 against impugned appellate order dated 16.05.2025 (DIN & Order No.ITBA/NFAC/S/250/2025- 26/1076253316(1) of Commissioner of Income Tax (Appeals) [“CIT(A)” for short]. The appeal has been filed by the assessee beyond time limit (B) prescribed under section 254(3) of the Income Tax Act, 1961 (hereinafter “the Act”). As per noting of Registry, this appeal is time barred by one day. The assessee has filed an application seeking condonation of delay in filing of this appeal. The application for condonation of delay is supported by an affidavit of the assessee. The Ld. Sr. Departmental Representative for Revenue did not express any objection to the delay being condoned. In view Assessment Year:2019-20 2 of the foregoing, the delay in filing of this appeal is condoned, and the appeal is admitted for decision on merits. (B.1) The facts of the case, in brief, are that in this case, assessment order dated 15.04.2021 was passed by the Assessing Officer u/s 144 read with section 143(3)(3A) & 143(3B) of the I. T. Act whereby the assessee’s income was assessed at Rs.39,50,826/-. The order passed by the Assessing Officer was an ex-parte order qua the assessee. Vide impugned appellate order dated 16.05.2025, the assessee’s appeal was dismissed by the learned CIT(A). The order of learned CIT(A) was also passed ex-parte qua the appellant assessee. (C) At the time of hearing, there was no representation from the assessee’s side. In the absence of any representation from the assessee’s side, the learned D.R. for Revenue was heard. On perusal of records, it is seen that the assessment order as well as the impugned appellate order of the learned CIT(A), both were passed ex-parte qua the appellant assessee and the assessee’s submissions on merits could not be considered either by the Assessing Officer or by the learned CIT(A). Further, reasonable opportunity of being heard was not provided to the assessee during proceedings before Assessing Officer and Before Ld. CIT(A). In view of the foregoing, the impugned order of learned CIT(A) is set aside and issues in dispute are restored back to the file of the Assessing Officer with the direction to pass de novo assessment order in accordance with law on issues in dispute after providing reasonable opportunity to the assessee. The Learned Departmental Representative was in agreement with this, at the time of hearing. All grounds of appeal
are treated as disposed of in accordance with the aforesaid directions Assessment Year:2019-20 3 (D) In the result, the appeal is partly allowed for statistical purposes. (Order pronounced in the open court on 12/03/2026) Sd/. (ANADEE NATH MISSHRA) Accountant Member Dated: 12/03/2026 Vijay Pal Singh, (Sr. PS) Copy of the order forwarded to :
1. The Appellant 2. The Respondent. 3. Concerned CIT 4. D.R., I.T.A.T., 5. CIT(A)