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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)
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IN THE INCOME TAX APPELLATE TRIBUNAL "PATNA" BENCH, PATNA
BEFORE SHRI DUVVURU RL REDDY, VP AND SHRI RAJESH KUMAR, AM
ITA No.396/PAT/2025 (Assessment Year: 2019-20)
Urmila Pal
W/o Dr. Rajendra Prasad New
Shivpur, Ara, Bhojpur, Arrah,
Bihar-802301
Assessment Uni,
Income Tax Department, Patna,
Bihar
(Appellant) (Respondent)
PAN No. CAYPP5901M
Vs.
Assessee by : Shri Rakesh Kumar, AR
Revenue by : Shri Ashwani Kr. Singal, DR
Date of hear ing: 28 .11 .2025 Date of pronouncement: 28 .11.2025
O R D E R
Per 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.
- 2. 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
decided ex-parte by the learned CIT (A) as well as by the learned Assessing Officer. We note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an exparte 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.
Sd/- Sd/- (DUVVURU RL REDDY) (RAJESH KUMAR)
(VICE PRESIDENT) (ACCOUNTANT MEMBER)
Patna, Dated: 28.11.2025
Sudip Sarkar, Sr.PS
Copy of the Order forwarded to:
- 1. The Appellant - 2. The Respondent - 3. CIT - 4. DR, ITAT, - 5. Guard file.
BY ORDER,
True Copy//