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Facts
The assessee's appeal against an ex-parte order from the CIT(A) was heard. Both the assessment order and the CIT(A) order were passed ex-parte due to the assessee's non-prosecution. The tribunal reviewed the case and decided to provide another opportunity to the assessee.
Held
The tribunal restored the matter to the file of the Assessing Officer to pass a fresh order (denovo). The assessee was directed to participate in the remand proceedings and provide all necessary evidence to substantiate the source of cash deposited into the bank account. The appeal was allowed for statistical purposes.
Key Issues
The key legal issue was the validity of ex-parte assessment and appellate orders due to non-prosecution by the assessee, and whether to grant another opportunity for representation.
Sections Cited
Section 250, Section 147, Section 144, Section 144B
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Income Tax Appellate Tribunal, DEHRADUN “DB” BENCH: DEHRADUN
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
ORDER PER BENCH: The present appeal is filed by assessee against the order dated 23.12.2025 passed by Ld. Commissioner of Income Tax (A)/ADDL/JCIT(A)-1, Ahmedabad [“Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 13.02.2024 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act pertaining to Assessment Year 2019-20.
Heard the contentions of both the parties at length and perused the material available on record. Both the orders of AO as well as Ld. CIT(A) are ex-parte for the reason of non-prosecution on the part of the assessee. Looking to the facts of the case and in the interest of justice, one more opportunity is provided to the assessee to represent its case and accordingly, matter is restored to the file of AO to pass the order denovo afresh. The assessee is directed to participate in the remand proceedings before the AO and file all the necessary evidences to substantiate the source of cash deposited into bank. With these directions, all the Grounds of appeal raised by the assessee are allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 12.03.2026.