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Facts
The assessee's appeal was against an ex-parte order by the National Faceless Appeal Centre. The assessee's counsel argued that both lower authorities passed ex-parte orders despite notices, and requested the issue be restored to the AO for a decision on merit.
Held
The Tribunal found that both the assessment and appellate orders were ex-parte. This was considered a violation of Section 250(6) of the Act. In the interest of justice, the appeal was restored to the AO to decide the matter on merit after providing a reasonable opportunity of hearing to the assessee.
Key Issues
Whether the lower authorities erred by passing ex-parte orders without deciding the matter on merit, and if the appeal should be restored to the AO for a fresh decision.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
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 19.06.2025 for the AY 2019-20.
The ld. Counsel for the assessee submitted that both the ld. lower authorities have passed ex-parte orders. The ld. Counsel for the assessee therefore prayed that the issue may kindly be restored to the file of the ld. AO, 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.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26.02.2026.