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Facts
The assessee did not file his return of income for AY 2011-12, leading to an ex-parte assessment by the AO with additions of Rs. 13,02,820/-. The assessee appealed to the CIT(A), who also dismissed the appeal ex-parte. The assessee subsequently filed an appeal with the ITAT, requesting condonation of delay.
Held
The ITAT condoned the delay in filing the appeal. It held that the CIT(A) erred by passing an ex-parte order without affording sufficient opportunity to the assessee and by failing to issue a speaking order as mandated by Section 250(6) of the IT Act. The ITAT set aside the CIT(A)'s order and remanded the matter back for a de novo speaking order after providing the assessee a reasonable opportunity of being heard.
Key Issues
Condonation of delay in filing appeal before ITAT; Validity of CIT(A)'s ex-parte order passed without sufficient opportunity or a speaking order under Section 250(6) of the IT Act.
Sections Cited
Section 253(3) of IT Act, Section 250(6) of IT Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ALLAHABAD BENCH “SMC”, ALLAHABAD
Before: SHRI SUBHASH MALGURIA & SHRI NIKHIL CHOUDHARY
has been filed by the assessee against the impugned appellate order dated 27/05/2024 (DIN & Order No.ITBA/NFAC/S/250/2024-25/1065139877(1) of learned Commissioner of Income Tax (Appeals).
This appeal has been filed by the assessee beyond time limit prescribed under section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation of delay in filing of the appeal. In view of the foregoing, and in specific facts and circumstances of the present appeal before us, the delay in filing of this appeal is condoned; and the appeal is admitted for hearing.
2. The facts of the case, in brief, are that in this case the assessee had not filed his return of income for the year under consideration. The Assessing Officer passed an assessment order and completed the assessment at a total income of Rs.13,02,820/- by making various additions. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A). The learned CIT(A) has also dismissed the appeal of the assessee ex-parte qua the assessee. Being aggrieved further, the assessee is in appeal before the Income Tax Appellate Tribunal.
In the course of appellate proceedings in ITAT, the assessee was represented by none. In absence of any representation from assessee’s side, learned D.R. was heard and the materials on record were perused. The grievance of the assessee is that learned CIT(A) has passed ex-parte order without affording sufficient time and opportunity to the assessee and learned CIT(A) failed to pass a speaking order and dismissed the assessee’s appeal in a summary manner in violation of the provisions u/s 250(6) of the Act. In view of the foregoing and keeping in view the provisions of section 250(6) of the I.T. Act, the learned CIT(A) was required to dispose of the appeal stating the points for determination, the decision thereon and the reason for the decision. In other words, the order of the learned CIT(A) must be a speaking order on merits of the case in view of unambiguous provisions of section 250(6) of the I.T. Act which require CIT(A) to pass speaking order on merits whether or not there was any attendance or non compliance to the notices, on the part of the appellant assessee. In view of the foregoing, we set aside the impugned appellate order dated 27/05/2024 to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo speaking order in accordance with law after providing reasonable opportunity of being heard to the assessee.
(5) In the result, the appeal of the assessee is partly allowed for statistical purposes.
(Order pronounced in the open court on 25/08/2025)