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Facts
The assessee appealed against an ex-parte order passed by the Ld. CIT(A) for AY 2019-20, which followed an ex-parte assessment order by the Assessing Officer. The assessee contended that the orders were passed without deciding the issues on merits and sought restoration of the matter to the CIT(A) for a fresh decision.
Held
The Tribunal found that the CIT(A)'s ex-parte order, passed without addressing the merits, violated Section 250(6) of the Income Tax Act. Consequently, the case was restored to the file of the CIT(A) for a de novo decision after providing the assessee a reasonable opportunity of hearing, and the appeal was allowed for statistical purposes.
Key Issues
Validity of an ex-parte appellate order passed by the CIT(A) without deciding issues on merit, following ex-parte orders by both the CIT(A) and AO, and whether such an order violates Section 250(6) of the Income Tax Act.
Sections Cited
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
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 09.06.2025 for the AY 2019-20.
The ld. Counsel for the assessee submitted that the order was passed ex-parte by the learned CIT (A) as well as by the learned Assessing Officer. 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.