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Facts
The assessee filed an appeal against an ex parte order passed by the National Faceless Appeal Centre (ld. CIT(A)) under Section 250 of the Income Tax Act, 1961. The ld. CIT(A) had dismissed the assessee's appeal by confirming the Assessing Officer's order without discussing the issues on merits, as the assessee did not respond to opportunities granted.
Held
The Tribunal set aside the ld. CIT(A)'s ex parte order, concluding that the interest of justice required restoring the appeal to the ld. CIT(A)'s file. The ld. CIT(A) is directed to decide the appeal afresh on merits after providing the assessee with an adequate opportunity of being heard.
Key Issues
Whether the ld. CIT(A) was justified in dismissing the appeal ex parte without considering the merits, and if the case should be remanded for a fresh decision after providing due opportunity to the assessee.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH KOLKATA
Before: Shri Rajesh Kumar & Shri Pradip Kumar Choubey
Assessment Year: 2018-19 Paraspyara Commercial Pvt. Ltd..………..............................……….……Appellant Block 2, 2nd Floor, Lemon Fresh Complex, 29/1, Kalabagan Lane, Howrah, W.B- 711104. [PAN: AABCP6737B] vs. ITO, Ward-13(1), Kolkata………….……………………...……...…..…..Respondent Appearances by: Shri Anil Kochar, Advocate, appeared on behalf of the appellant. Shri S. B. Chakraborthy, Sr. DR, appeared on behalf of the Respondent. Date of concluding the hearing : September 01, 2025 Date of pronouncing the order : September 03, 2025 ORDER
Per Rajesh Kumar, Accountant Member:
The present appeal has been preferred by the assessee against the order dated 17.02.2025 of the National Faceless Appeal Centre [hereinafter referred to as the “ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [hereinafter referred to as the “Act”].
At the outset, we note that the appellate order passed by the ld. CIT(A) is ex parte when the assessee did not respond to be opportunities granted by the ld. CIT(A). Consequently, Ld. CIT(A) dismissed the appeal by confirming the order of the Assessing Officer without discussing and deciding the issues on merits. Under the circumstances, in our view, the interest of justice would be well-served if the appeal is restored to the file of the ld. CIT(A) with a direction to decide the same on merits after affording adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.
Kolkata, the 3rd September, 2025.