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Facts
The assessee filed an appeal against an ex-parte order passed by the National Faceless Appeal Centre (CIT(A)) for AY 2017-18. The appeal was filed with a delay of 476 days, which the Tribunal condoned after finding the reasons for the delay to be bona fide and genuine. The assessee's counsel argued the CIT(A) order was ex-parte and sought restoration of the issue for a fresh decision on merits.
Held
The Tribunal held that the CIT(A) passed an ex-parte order in limine without deciding the issues on merit, which violates Section 250(6) of the Income Tax Act. Consequently, the appeal was restored to the CIT(A) for a fresh decision on merits after affording a reasonable opportunity of hearing to the assessee.
Key Issues
Whether an ex-parte order passed by the CIT(A) without deciding the issues on merit is valid, and if the appeal should be restored for fresh adjudication after condoning the delay in filing.
Sections Cited
Section 250(6) of the Act
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
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 30.11.2023 for the AY 2017-18.
At the outset, we note that the appeal of the assessee is barred by limitation by 476 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, we find that the delay is for bonafide and genuine reasons and hence, we condone the delay and adjudicate the appeal.
3.1. The ld. DR on the other hand did not oppose the counsel of the assessee.
3.2. We after hearing the submission of the parties and perusing the material available on record, we find that apparently this appeal was decided ex-parte before the learned CIT (A). We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is 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. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.
In the result,the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.