SOMNATH COMMOSALES PRIVATE LIMITED,KOLKATA vs. DCIT, CIRCLE 7(1),, KOLKATA
Facts
The assessee appealed an ex-parte order by the CIT(A) for AY 2012-13, noting that both the Assessing Officer (AO) and CIT(A) had passed ex-parte orders without addressing the merits of the case. The assessee's counsel requested that the matter be restored to the AO for a fresh decision on merit, which the Departmental Representative did not oppose.
Held
The Tribunal observed that the ex-parte orders violated Section 250(6) of the Income Tax Act, as issues were not decided on merit. In the interest of justice, the appeal was restored to the AO for a fresh decision, with the direction that the assessee be given a proper hearing and avoid unnecessary adjournments. The appeal was allowed for statistical purposes.
Key Issues
Validity of ex-parte orders by lower authorities without deciding issues on merit and the need for restoration to the AO for fresh adjudication.
Sections Cited
Section 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “D” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM & SHRIPRADIP KUMAR CHOUBEY, JM
Per 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 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.
Sd/- Sd/- (PRADIP KUMAR CHOUBEY) (RAJESH KUMAR) (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) Kolkata, Dated: 26.02.2026 Sudip Sarkar, Sr.PS
Copy of the Order forwarded to: 1. The Appellant 2. The Respondent 3. CIT DR, ITAT, 4. 5. Guard file. BY ORDER, True Copy//
Sr. Private Secretary/ Asst. Registrar Income Tax Appellate Tribunal, Kolkata