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Facts
The assessee's appeal was filed 103 days beyond the limitation period. The assessee's counsel provided bonafide reasons for the delay, which the revenue did not oppose. The assessee also contended that the impugned order was passed ex-parte.
Held
The Tribunal condoned the delay on finding the reasons to be genuine. It was noted that the CIT(A) had passed an ex-parte order without deciding the issues on merit, violating Section 250(6) of the Act. Consequently, the matter was restored to the CIT(A) for a fresh decision on merits after affording a proper opportunity of hearing to the assessee.
Key Issues
Condonation of delay in filing appeal and validity of ex-parte order passed by CIT(A) without deciding on merits.
Sections Cited
250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
Before: SHRI RAJESH KUMAR, AM
This is an appeal preferred by the assessee against the order of National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2025 for the AY 2022-23.
At the outset, I note that the appeal of the assessee is barred by limitation by 103 days. At the time of hearing the counsel of the assessee explained the reasons for delay in filing the appeal. The Ld. D.R did not raise any objection in condoning the delay. After hearing the rival contentions and perusing the materials available on record, I find that the delay is for bonafide and genuine reasons and , hence, I condone the delay and adjudicate the appeal.
The ld. Counsel for the assessee submitted that the order was passed ex-parte by the learned CIT (A). The ld. Counsel for the assessee
3.1. The ld. DR on the other hand did not oppose the counsel of the assessee.
3.2. After hearing the submission of the parties and perusing the material available on record, I find that apparently this appeal was decided ex-parte by the learned CIT (A). I note that despite numerous notices, none presented before the ld. CIT (A) and the ld. CIT (A) passed an ex-parte order in limine without deciding the issues at merit, which in our opinion is in violation of Provisions of Section 250(6) of the Act. Therefore, in the interest of justice and fair play, this appeal is restored to the file of the learned CIT (A) with a direction to decide the same on merit after affording reasonable opportunity of hearing to the assessee. It is further clarified that assessee should also not seek any adjournments unless otherwise required for valid and reasonable cause. The appeal of the assessee is allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 17.02.2026.