Loading judgment…
Facts
The assessee filed appeals against ex-parte orders passed by the CIT(A) for Assessment Years 2019-20 to 2022-23. The assessee's representative requested that the issues be restored to the Assessing Officer for adjudication, and the Revenue did not raise any serious objection.
Held
The Tribunal noted that the CIT(A) had passed an ex-parte order despite opportunities being provided. However, in the interest of justice, one more opportunity was granted, and the issues were restored to the CIT(A) for fresh adjudication.
Key Issues
Whether an ex-parte order passed by the CIT(A) should be set aside and the matter restored for fresh adjudication in the interest of justice?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI
Before: SHRI GEORGE MATHAN, JM & SHRI LAXMI PRASAD SAHU, AM
These are appeals filed by the assessee against the orders of the Commissioner of Income-tax (Appeals), Central NER, Guwahati (hereinafter referred to as the “Ld. CIT(A)”] in appeal nos. ITBA/APL/S/250/2025-26/1080149146(1), ITBA/APL/S/250/2025- 26/1080151259(1), ITBA/APL/S/250/2025-26/1080152262(1) vide order dated 29.08.2025, 29.08.2025 for A.Y. 2019-20 to 2022-23 respectively.
Shri Sujoy Sen, represented on behalf of the assessee and Shri Sanjay Jha represented on behalf of the Revenue.
In reply, the ld. Sr DR did not raise any serious objection to the same.
We have considered the rival submission. The ld. Counsel for the assessee submitted before the Bench that ex-parte order has been passed by the ld. CIT (A). Since, the assessee despite providing sufficient opportunities of hearing before the ld. CIT (A), did not present himself in the proceedings, keeping this in mind and also treating this attitude against the principles of natural justice, we are of the view, however, that in the interest of justice, the assessee should be granted one more opportunity. This being so, the issue in this appeal is restored to the file of the Ld. CIT (A) for fresh adjudication.
In the result, appeals of the assessee are partly allowed for statistical purposes.
Order pronounced in the open court on 11.02.2026.