What did the Tribunal hold?

The Tribunal observed that the orders passed by the authorities below were without considering the merit of the case. Therefore, the Tribunal decided to give the assessee one more opportunity to present its case on merit.

The assessee, Holy Cross Church, failed to appear before the Assessing Officer and the CIT(A), resulting in ex-parte orders. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the ex-parte orders passed by the lower authorities without considering the merit of the case should be set aside to provide an opportunity to the assessee.

Holy Cross Church, Naojan vs ITO | ITAT Guwahati 2025

Income Tax Appellate Tribunal, ‘GUWAHATI’ BENCH, GUWAHATI’

For Respondent: Shri Kausik Ray, DR

Hearing: 21.07.2025Pronounced: 27.08.2025

O R D E R Per Rajesh Kumar, AM:

This appeal is preferred by the assessee against the order of the National Faceless Appeal Centre, Delhi (hereinafter referred to as the “Ld. CIT(A)”] dated 12.06.2024 for the A.Y. 2020-21.

At the outset, we observed that at the time of hearing when the case was called for hearing, no one attended the proceeding nor any adjournment application was filed. We note that the assessment before the ld. AO as well as appellate order by ld. CIT (A) were passed ex-parte as the assessee failed to appear before the authorities below. We note that the orders passed by the authorities below were without considering merit of the case. Under these circumstances, we deem it fit and proper to give one more opportunity to the assessee to present its case on merit. We accordingly, restore the appeal filed to the ld.

In the result, the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 27.08.2025.

HOLY CROSS CHURCH,NAOJAN vs. ITO WARD 2(4) EXEMP, KHARMALKI ROAD SHILLONG

What did the Tribunal hold?

What were the facts?

What were the issues?

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