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Facts
The assessee appealed against an ex-parte order passed by the CIT(A) for AY 2013-14, contending that it was issued without affording sufficient opportunity of hearing, thereby violating principles of natural justice. The Departmental Representative did not object to this prayer.
Held
The Tribunal found that both lower authorities decided the matter ex-parte and the CIT(A)'s order was passed in limine without addressing the merits, which violated Section 250(6) of the Act. Consequently, the appeal was restored to the AO for a fresh decision on merits after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Validity of an ex-parte order passed by the CIT(A) without providing sufficient opportunity of hearing to the assessee.
Sections Cited
Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
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 26.06.2025 for the AY 2013-14.
The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A) u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside.
On the other hand, the learned Departmental Representative did not object to such prayer made by the assessee before the Bench.
We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.10.2025.