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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)) for Assessment Year 2014-15. The assessee's counsel contended that the CIT(A) had passed the order in limine without deciding the issues on merit, despite issuing numerous notices, and requested the matter be restored to the CIT(A) for a fresh decision. The Departmental Representative did not oppose this request.
Held
The Tribunal observed that the Ld. CIT(A)'s ex-parte order, without addressing the merits, violated Section 250(6) of the Act. In the interest of justice and fair play, the appeal was restored to the Ld. CIT(A) with a direction to decide the case afresh on merits, providing the assessee a reasonable opportunity of hearing. The Tribunal also clarified that the assessee should not seek unnecessary adjournments.
Key Issues
Whether an ex-parte order passed by the CIT(A) without deciding the issues on merit is valid, and if the case should be remanded for fresh adjudication.
Sections Cited
Section 250(6)
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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 08.04.2025 for the AY 2014-15.
The ld. Counsel for the assessee submitted that the order was passed ex-parte by 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, we 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.