URMILA PAL,BHOJPUR vs. ASSESSMENT UNIT INCOME-TAX DEPARTMENT , PATNA

ITA 396/PAT/2025Status: DisposedITAT Patna28 November 2025AY 2019-202 pages

AI SummaryN/A

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

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//

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