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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre for AY 2017-18, which was delayed by 377 days. The Tribunal condoned the delay, finding the reasons for the delay bonafide. The learned CIT(A) had passed an ex-parte order without adjudicating the issues on merits.
Held
The Tribunal found the CIT(A)'s ex-parte order, passed without deciding on merits, to be in violation of Section 250(6) of the Act. Consequently, the appeal was restored to the CIT(A) with a direction to decide the matter on merit after providing a reasonable opportunity of hearing to the assessee, also advising the assessee not to seek unnecessary adjournments.
Key Issues
Condonation of delay in filing the appeal; validity of the ex-parte order passed by the CIT(A) without deciding the issues on merit.
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 05.06.2024 for the AY 2017-18.
At the outset, we note that the appeal of the assessee is barred by limitation by 377 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal which were strongly opposed by the ld DR. 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 by 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.