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Facts
The assessee's assessment order passed by the AO and the subsequent appellate order by the CIT(A) for AY 2018-19 were both passed ex-parte, as the assessee failed to appear on the various dates of hearing. The assessee subsequently appealed to the Income Tax Appellate Tribunal.
Held
The Tribunal held that to ensure the ends of justice, the appeal should be restored to the file of the Assessing Officer. The AO was directed to adjudicate the matter afresh on merit after providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether assessment and appellate orders passed ex-parte without providing a reasonable opportunity of hearing to the assessee should be set aside and remanded for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
O R D E R Per Rajesh Kumar, AM:
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 27.12.2024 for the AY 2018-19.
At the outset, we observe that the assessment order passed by the learned AO as well as appellate order passed by the learned CIT (A) were passed ex-parte when the assessee failed to show up on the various dates of hearing allowed by the respective authorities. Under these circumstances, we are of the view that the ends of justice will be well served if the appeal is restored to the file of the learned AO for fresh adjudication. Accordingly, we restore the appeal to the file of the
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 15.10.2025.