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Facts
The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-response to notices. The assessee contended that the notices were sent to an incorrect email address and thus not received.
Held
The Tribunal noted that the CIT(A) had passed an ex-parte order without affording the assessee a proper opportunity of hearing. Consequently, the appeal was restored to the CIT(A) for a fresh adjudication.
Key Issues
Whether the ex-parte order of the CIT(A) is valid when notices were allegedly not served on the assessee's correct contact details?
Sections Cited
Section 253 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRI PRADIP KUMAR CHOUBEY, JM
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 30.11.2025 for the AY 2018-19.
At the outset, the Learned Counsel for the assessee submitted that the Appellate Order has been passed by the CIT(A) ex-parte dismissing the appeal of the assessee when the assessee failed to respond on the various dates allowed by the Ld. CIT(A). The Learned Counsel for the assessee submitted by referring to page no.3 of the
After hearing the rival contentions and perusing the materials on record, we find that Ld. CIT(A) has passed the appellant order ex-parte when the assessee failed to respond to various notices issued during appellate proceedings. Therefore, the End of justice will be well-served, if the appeal is restored to the file of CIT(A). Accordingly, we restore the appeal back to the file of CIT(A) with a direction to decide the same afresh after affording reasonable opportunity of hearing to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced on 06.03.2026.