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Facts
The assessee filed appeals against ex-parte orders passed by the CIT(A) for multiple assessment years (2014-15, 2016-17, 2017-18, 2018-19). The CIT(A) had dismissed the appeals in limine without deciding on merits, despite the assessee moving an adjournment request which was not granted.
Held
The Income Tax Appellate Tribunal (ITAT) held that the CIT(A)'s ex-parte dismissal, without considering the adjournment request and deciding on merits, violated Section 250(6) of the Act and procedural fairness. The ITAT restored the appeals to the CIT(A) for a fresh decision on merits after providing the assessee a reasonable opportunity of hearing.
Key Issues
Whether the CIT(A) was justified in passing ex-parte orders dismissing appeals in limine without considering the assessee's adjournment request, thereby failing to decide on merits and violating Section 250(6) of the Income Tax Act.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM
At the outset, the ld. Counsel for the assessee submitted before the Bench that in all these three appeals the learned CIT (A) has passed ex-parte orders without deciding the issue on merits. The ld. Counsel for the assessee submitted that on the date appointed by the learned CIT (A) for hearing, the assessee moved an adjournment application/request before the appellate authority to allow some time to furnish the reply, however, instead of granting the adjournment, the learned CIT (A) passed the appellate order dismissing the appeal
The ld. DR on the other hand left the issue to the wisdom of the Bench.
After hearing the rival contentions and perusing the materials available on record, we find that apparently these appeals were decided ex-parte by the learned CIT (A) by not considering the request for adjournment moved by the assessee resulting into passing an ex-parte order in limine without deciding the issues at merit which is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fairplay, these appeals are 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. All the appeals are allowed for statistical purposes.
In the result, the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 15.10.2025.