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Facts
The assessee filed an appeal against the ex-parte order of the lower authorities. Both the assessment order and the CIT(A) order were ex-parte.
Held
The Tribunal restored the issues to the file of the AO for re-adjudication after providing the assessee adequate opportunity of being heard, considering the ex-parte nature of the lower orders.
Key Issues
Whether the ex-parte orders of the lower authorities should be set aside and restored for fresh adjudication.
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
(िनधा�रण वष� / Assessment Year : 2017-2018) Pramila Panda ITO, Ward-3(4), Bhubaneswar Vs Plot No- 45, Infront of Gunjan Place, Cuttack Road, Bhubaneswar, 751010 PAN No. : AGHPP 7813 M (अपीलाथ� /Appellant) .. (��यथ� / Respondent) िनधा�रती क� ओर से /Assessee by : Shri Kanhaiyalal Sharma, AR राज�व क� ओर से /Revenue by : Shri Vijay Singh, Sr. DR सुनवाई क� तारीख / Date of Hearing : 25/09/2025 घोषणा क� तारीख/Date of Pronouncement : 25/09/2025 आदेश / O R D E R This is an appeal filed by the assessee against the order of the Ld. Addl/JCIT(A)-1, Lucknow order dated 10/07/2025 passed in Appeal No. CIT(A),Bhubaneswar-2/10230/2019-20 for the assessment year 2017- 2018.
At the time of hearing it was fairly agreed by both the sides that the orders of both the lower authorities are exparte orders. It was the prayer by the Ld. AR that the issues may be restored to the file of the AO and the assesee would cooperative to the set aside the assessment proceedings. The Ld. Sr. DR did not raise any serious objection to the same.
I have considered the rival submissions. As it is noticed that the both the assessment order and the order of Ld. CIT(A) are exparte orders, In the interest of justice, I am of the view that the issues of the appeal must be restored to the file of the AO for readjudication after granting the assesee adequate opportunity of being heard and I do so.
In the result, appeal of the assesee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 25/09/2025.