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Facts
The assessee appealed against an order passed by the Ld. CIT(A) under section 250, arguing that they did not receive a sufficient opportunity to present their case due to a communication gap with their tax consultant. Both the Ld. AO and Ld. CIT(A) had passed ex-parte orders against the assessee.
Held
The Tribunal, in the interest of substantive justice, set aside the impugned order and remanded the case back to the file of the Ld. AO for fresh assessment. The assessee is directed to comply with all notices, failing which the Ld. AO may take an adverse view.
Key Issues
Whether the assessee was denied a reasonable opportunity to present their case, leading to ex-parte orders by the lower authorities, and if the matter should be remanded for fresh consideration.
Sections Cited
Section 250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Appearances by: Assessee represented by : J.P. Gupta, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13.10.2025 Date of pronouncing the order : 28.10.2025
ORDER
PER SANJAY AWASTHI, ACCOUNTANT MEMBER:
The present appeal arises from the order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 30.03.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)].
1.1. In this case, right at outset, the Ld. AR pointed out that the assessee did not get sufficient opportunity to present its case due to a communication gap between the assessee and his tax consultant.
Ranabir Paul 1.2 It is seen that the Ld.AO has passed an exparte order and so has the Ld. CIT(A). The Ld. AR pleaded that in case the assessee is allowed a second chance to present the facts, then he would readily do so.
1.3 The Ld. DR was not having any objection in case the matter was to be remanded back for fresh consideration.
We have carefully considered the impugned order and the order of Ld. AO as also the averments of Ld. AR/DR. It is felt that in the interests of substantive justice, the assessee deserves a chance to prove his bonafides and thus we set aside the impugned order and remand the same to the file of Ld. AO for fresh assessment. The assessee is expected to comply to all the notices issued by the Ld. AO and in case he does not do so then the Ld. AO would be free to take an adverse view.
With these remarks, this appeal is allowed for statistical purposes.
Order pronounced on 28.10.2025