GEETA MAHILA UTTHAN SAMITI,ARA BIHAR vs. ITO EXEMPTION WARD 1, PATNA, LOK NAYAK JAI PRAKASH BHAVAN, NEW DAK BUNGLOW ROAD
Facts
The assessee appealed an ex-parte order passed by the CIT(A) for AY 2017-18. The assessee's counsel requested that the issue be restored to the CIT(A) for a fresh decision on merits, a request which the Departmental Representative did not oppose.
Held
The Tribunal observed that the CIT(A) passed an ex-parte order without deciding the case on merits, which violates Section 250(6) of the Income Tax Act. In the interest of justice, the appeal is restored to the CIT(A) for a decision on merits, ensuring a reasonable opportunity of hearing to the assessee and cautioning against unnecessary adjournments.
Key Issues
Whether the CIT(A) erred in passing an ex-parte order without deciding the appeal on merits, in contravention of Section 250(6) of the Income Tax Act.
Sections Cited
Income Tax Act, Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
Before: SHRI DUVVURU RL REDDY, VP & SHRI RAJESH KUMAR, AM
Per Rajesh Kumar, AM:
This is an appeal preferred by the assessee against the order of the Commissioner of Income-tax (Appeals)(hereinafter referred to as the “Ld. CIT(A)”] dated 24.01.2025 for the AY 2017-18.
The ld. Counsel for the assessee submitted that the order was passed ex-parte before the learned CIT (A). The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. CIT (A), so that issue could be decided on merit afresh.
2.1. The ld. DR on the other hand did not oppose the counsel of the assessee.
2.2. We after hearing the submission of the parties and perusing the material available on record, 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 28.11.2025.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR) (VICE PRESIDENT) (ACCOUNTANT MEMBER) Patna, Dated: 28.11.2025 Sangeeta Sinha, Sr.PS Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Patna