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Facts
The assessee filed an appeal against the order of the Ld. Additional/Joint Commissioner of Income Tax (Appeals), which was passed ex-parte. The assessee's counsel contended that the Ld. CIT(A) did not decide the issue on merits, as the assessee failed to appear for hearings.
Held
The ITAT set aside the ex-parte order of the Ld. CIT(A) and restored the appeal to his file. The Ld. CIT(A) was directed to decide the appeal afresh on merits after providing the assessee a reasonable opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in passing an ex-parte order without deciding the appeal on merits, in violation of Section 250(6) of the Income Tax Act.
Sections Cited
250(6)
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Before: SHRI RAJESH KUMAR
The present appeal is directed at the instance of assessee against the order of ld.Addl/JCIT(A), Bhubaneswar dated 14.5.2025 in Appeal No. CIT(A), Kolkata-18/10054/2014-15 passed for Assessment Year 2011-12.
At the outset, ld counsel for the assessee pointed out that the ld CIT(A) has passed the order exparte when the assessee failed to appear on various opportunities allowed by the appellate authority without deciding the issue on merits. Ld counsel for the assessee prayed that the appeal may be P a g e 1 | 3 Assessment Year : 2011-12 restored to the file of the ld CIT(A) so that the issue could be decided on merits. Ld Sr DR fairly conceded to the request of ld A.R of the assessee.
After considering the rival submissions and perusing the materials on record, I find that the ld Ld Addl/JCIT(A) has passed the exparte order without deciding the issue on merits in violation of section 250(6) of the Act. Accordingly, in the interest of justice and fair play, I set aside the order of ld first appellate authority and restore the appeal to his file again with the direction to decide the appeal afresh after granting reasonable opportunity of being heard to the assessee.
In the result, appeal of the assessee is partly allowed for statistical purposes.
Order dictated and pronounced in the open court on 12/09/2025.