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Facts
The assessee preferred an appeal against an ex-parte order passed by the National Faceless Appeal Centre for assessment year 2012-13. The assessee's counsel contended that both the Assessing Officer (AO) and the CIT(A) had passed ex-parte orders without deciding the issues on merit.
Held
The Tribunal observed that the case was decided ex-parte by both lower authorities, which violated Section 250(6) of the Act. In the interest of justice and fair play, the Tribunal restored the appeal to the file of the AO with a direction to decide the same on merit after affording a reasonable opportunity of hearing to the assessee.
Key Issues
Whether ex-parte orders passed by the lower authorities are sustainable and if the matter should be remanded for fresh adjudication on merit.
Sections Cited
250(6)
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Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP 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 12.08.2025 for the AY 2012-13.
The ld. Counsel for the assessee submitted that both the authorities have passed the 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.