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Facts
The assessee appealed against an ex-parte order passed by the Ld. CIT(A) for AY 2018-19. The assessee's counsel requested the tribunal to restore the matter to the CIT(A) for a decision on merits, a request which was not opposed by the DR.
Held
The Tribunal held that the ex-parte order passed by the CIT(A) without deciding issues on merit violated Section 250(6) of the Act. Therefore, the matter was restored to the CIT(A) with a direction to decide the appeal on merit after providing the assessee a reasonable opportunity of hearing.
Key Issues
Validity of an ex-parte order passed by CIT(A) without deciding on merits and whether the case should be remanded for a fresh decision.
Sections Cited
Section 250(6) of the Act
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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 15.07.2025 for the AY 2018-19.
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 decided ex-parte by the learned CIT (A). We note that despite
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 28.11.2025.