“ex-parte assessment”

Assessment ProceduresSection 144Section 144871 judgments

The decision most relied on for ex-parte assessment is Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal (171 Taxmann.com 696), cited in 200 judgments on BharatTax.

Leading authorities on ex-parte assessment

Vijay Shrinivasrao Kulkarni v. Income-tax Appellate Tribunal

171 Taxmann.com 696 · 2025 · High Court

200

citing judgments

The ITAT fails to uphold natural justice when it doesn't address an infirmity regarding an assessee being denied a proper opportunity of being heard before the CIT(Appeals)/NFAC dismissed the matter ex-parte.

Velu Palandar v. DCIT

83 ITR 683 · 1972 · High Court

citing judgments

The opportunity of hearing provided to an assessee must be real, effective, and realistic, not merely notional, and tax authorities are incumbent to decide cases on their merits after affording due opportunity.

Munjal BCU Centre of Innovation and Entrepreneurship v. CIT (Exemptions)

463 ITR 560 · 2024 · High Court

citing judgments

Service of notice through the ITBA portal is not a valid method of service under section 282(1) of the Income-tax Act, 1961, and Rule 127(1) of the Income-tax Rules, 1962. Consequently, matters where notice was deemed invalidly served via ITBA portal are remanded to the Assessing Officer for a de novo disposal to uphold principles of natural justice.

COMMISSIONER OF INCOME TAX v. BIJU PATNAIK HIGH COURT OF ORISSA

190 ITR 396 · 1991 · High Court

citing judgments

An ex-parte statement recorded under section 131 cannot be used against an assessee without giving them an opportunity to present rebuttal evidence, as doing so violates the principles of natural justice and vitiates the assessment order.

Ashokji Chanduji Thakor v. Pr.CIT

130 Taxmann.com 131 · 2021 · Supreme Court

citing judgments

If an assessee is non-cooperative throughout the assessment and appellate proceedings, despite multiple opportunities, the authorities are justified in deciding the proceedings ex-parte based on the available material.

PCIT v. Drisha Impex (P.) Ltd.

173 Taxmann.com 571 · 2025 · High Court

citing judgments

A High Court decision upholding additions made by the Assessing Officer for non-genuine purchases is affirmed when an SLP against it is dismissed by the Supreme Court. The Assessing Officer's addition for alleged bogus purchases is justified and can be sustained.

Shivangi Steel (P.) Ltd. v. Assistant Commissioner of Income

42 Taxmann.com 393 · 2014 · ITAT

citing judgments

The Commissioner (Appeals) can pass an ex-parte assessment order under Section 251 read with Section 144 of the Income-tax Act, 1961, if the assessee fails to attend assessment proceedings or produce documents despite multiple notices and adjournments.

Ramesh K. Shah v. DCIT

82 TTJ 827 · ITAT

citing judgments

The Assessing Officer (AO) cannot rely solely on ex-parte details or data without cross-examination, especially when affidavits confirm no cash transactions.

Judgments citing ex-parte assessment

Baljinder Kaur, Tehsil Moonak, Sangrur vs. Income Tax Officer, Sangrur

In the result, appeal of the assessee is allowed for statistical purposes and Stay Application is dismissed

ITA 802/CHANDI/2025[2017-18]Status: DisposedITAT Chandigarh15 Jul 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Krinwant Sahaystay Application No. 20/Chd/2025 In "नधा"रण वष" / Assessment Year: 2017-18 Baljinder Kaur, Vs The Ito, W/O Bhagwan Singh, Ward – Sunam, Village – Harigarh, Po-Raidharana, Sangrur. Distt.Sangrur (Punjab). "थायी लेखा सं./Pan No: Ennpk8970H अपीलाथ"/Appellant ""यथ"/Respondent & आयकर अपील सं. Ita No. 802/Chd/2025 "नधा"रण वष" / Assessment Year: 2017-18 Baljinder Kaur, Vs The Ito, W/O Bhagwan Singh, Ward – Sunam, Village – Harigarh, Po-Raidharana, Sangrur. Distt.Sangrur (Punjab). "थायी लेखा सं./Pan No: Ennpk8970H अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Kanav Goyal, Advocate For Shri Paras Jain, Advocate Revenue By : Shri Vivek Vardhan, Addl. Cit Sr.Dr Date Of Hearing : 02.07.2025 Date Of Pronouncement : 15.07.2025 Physical Hearing O R D E R Per Raj Pal Yadav, Vp

For Appellant: Shri Kanav Goyal, Advocate for Shri Paras Jain, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT Sr.DR

Section 142(1)Section 144

source of this deposit, but the assessee did not respond to the notices of the AO and ultimately, AO has passed an ex-parte assessment order u/s 144 of the Income Tax Act. In other words, it is an assessment according to the best judgement of the AO. After making

Sajal Impex Pvt. Ltd., Kolkata vs. ITO, Ward 12(1), Kolkata

The appeal of the assessee is allowed

ITA 265/KOL/2025[2012-13]Status: DisposedITAT Kolkata15 Jul 2025AY 2012-13

Bench: Shri Duvvuru Rl Reddy & Shri Rakesh Mishraay 2012-13 Income Tax Officer, Sajal Impex Pvt. Ltd. Ward 12(1), 4, Synagogue Street, Vs. Aaykar Bhawan, Kolkata-700001, West Bengal P-7, Chowringhee Square, (Pan: Aahcs5794D) Kolkata-700069, West Bengal (Appellant) (Respondent) Present For: Appellant By : Shri Miraz D Shah, Ar Respondent By : Shri S.B. Chakraborty, Dr Date Of Hearing : 17.06.2025 Date Of Pronouncement : 15.07.2025 O R D E R Per Rakesh Mishra: This Appeal Filed By The Assessee Is Against The Order Of National Faceless Appeal Centre (Nfac), Delhi (Hereinafter Referred To As “The Ld. Cit(A)”) Passed U/S. 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) For Ay 2012-13 Dated 28.11.2024. 02. The Grounds Of Appeal Raised By The Assessee Are Reproduced As Un- Der:

For Appellant: Shri Miraz D Shah, ARFor Respondent: Shri S.B. Chakraborty, DR

Section 133(6)Section 139(1)Section 142(1)Section 147Section 148Section 250Section 68

that on the facts and circumstances of the case, since the notices issued by A.O. was not received by appellant resulting into ex-parte assessment Ld. CIT (Appeals) was wrong in not cancelling the assessment on the ground of lack of jurisdiction. Sajal Impex

Rajkiya Sayukt Chikitsalaya Chiktsa Prabhandan Samiti, Govt Jini Hospital Roorkee Haridwar vs. Assessing Officer, Roorkee

In the result, the Appeal of the Appellant is partly allowed for

ITA 80/DDN/2025[2018-2019]Status: DisposedITAT Dehradun10 Jul 2025AY 2018-2019

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Rajkiya Sayukt Chikitsalaya Vs Assessing Officer Chiktsasamiti, Government 16, Civil Lines, Jini Hospital Roorkee, Roorkee, Uttarakhand Haridwar, Uttarakhand Pan: Aabar2267G Appellant Respondent Assessee By None Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 10/07/2025 Date Of Pronouncement 10/07/2025 Order

Section 144Section 147

Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 04/03/2025 for the Assessment Year 218-19. 2. An ex-parte assessment order came to be passed on 04/03/2023 u/s 147 read with Section 144 and 144B of the Income Tax Act, 1961 ('Act' for short

Sh. Abhilash Gupta, Dehradun vs. ITO, 1()(1), Dehradun

In the result, the Appeal of the Appellant is partly allowed for

ITA 7/DDN/2025[2017-18]Status: DisposedITAT Dehradun10 Jul 2025AY 2017-18

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.Abhilash Gupta Vs. Income Tax Officer, 571, Lakhi Bagh, Ward 1(1)(1) Dehradun Dehradun, 248001, Uttarakhand Uttarakhand India Pan: Abipg9560C Appellant Respondent Assessee By None Revenue By Sh. A. S. Rana, Cit(Dr) Date Of Hearing 10/07/2025 Date Of Pronouncement 10/07/2025 Order

Section 144

Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 18/11/2024 for the Assessment Year 2017-18. 2. An ex-parte assessment order came to be passed u/s 144 read with Sections 143(3) of the Income Tax Act, 1961 ('Act' for short) by making certain

Assisstant Commissioner of Income Tax, Rajpur Road vs. Mohd. Waseem, Mohalla Pathanpura Beriyan

In the result, the Appeal of the Revenue is dismissed

ITA 1/DDN/2025[2021-22]Status: DisposedITAT Dehradun10 Jul 2025AY 2021-22

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 144Section 144BSection 251(1)

Noida-3 (‘Ld. CIT(A)’ for short), Delhi dated 18/10/2024 for the Assessment Year 2021-22. 2. Facts in brief are that, an ex-parte assessment order came to be passed against the Assessee on 28/12/2022 u/s 144 r.w. Section 144B of the Income Tax Act, 1961 ('Act' for short

Dharemendra Singh, Dehradun vs. ITO, W-2(1)(4), Rudrapur

In the result, the Appeal of the Appellant is partly allowed for

ITA 6/DDN/2025[2017-18]Status: DisposedITAT Dehradun09 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)

/NFAC’ for short), Delhi dated 21/11/2023 for the Assessment Year 2017-18. 2. Brief facts of the case are that, an ex-parte assessment order came to be passed u/s 143(3) of the Income-tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred an Appeal

Santram, Dehradun vs. ITO, Dehradun

In the result, the Appeal of the Appellant is partly allowed for

ITA 57/DDN/2025[2017-18]Status: DisposedITAT Dehradun09 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 144

above facts and circumstances, we condone the delay of 458 days in filing the present Appeal. 6. Facts in brief are that, an ex-parte assessment order came to be passed u/s 144 of the Income Tax Act, 1961 ('Act' for short) by making certain additions. The Assessee preferred

Sh.Ravinder Kumar, Dehradun vs. ITO, Dehradun

In the result, the Appeal of the Appellant is partly allowed for

ITA 52/DDN/2025[2015-16]Status: DisposedITAT Dehradun09 Jul 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 144Section 147

/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short), Delhi dated 10/02/2025 for the Assessment Year 2015-16. 2. An ex-parte assessment order came to be passed u/s 147 read with Section 144 of the Income Tax Act, 1961 ('Act' for short) by making certain addition. The Assessee

Yadvendra Pratap Singh, U.S.Nagar vs. ITO, Rudrapur

In the result, the Appeal of the Appellant is partly allowed for

ITA 39/DDN/2025[2017-18]Status: DisposedITAT Dehradun09 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwali.T.A. No. 39/Ddn/2025 (A.Y 2017-18) Yaduvendra Pratap Chand Vs. Ito Matta Garg & Co. Chartered Ward -2 (1)(5), Bhagwada Accountants, 15, Astley Hall, Kichha Road Rudrapur, U. Dehradun-248001 S. Nagar, Uttarakhand, Pan: Aghpc5432F Dehradun Appellant Respondent Assessee By Sh. S. K. Mattal, Ca Revenue By Sh. Amar Pal Singh, Sr. Dr Date Of Hearing 09/07/2025 Date Of Pronouncement 09/07/2025

Section 144Section 249(4)

Assessee against the order of Ld. CIT(A) (‘Ld. CIT(A) for short), Delhi dated 24/01/2025 for Assessment Year 2017-18. 2. An ex-parte assessment order came to be passed u/s 144 of the Income-tax Act, 1961 ('Act' for short) on 26/12/2019 by making certain addition. The Assessee

Bhagchand Ramola, Tehri Garhwal vs. Income Tax Officer, Tehri Garhwal

In the result, the Appeal of the Appellant is partly allowed for

ITA 36/DDN/2025[2013-14]Status: DisposedITAT Dehradun09 Jul 2025AY 2013-14

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 144B

Appeals)/national Faceless Appeal Centre (‘Ld. CIT(A)/’NFAC’ for short), New Delhi dated 18/03/2024 for the Assessment Year 2013-14. 2. An ex-parte assessment order came to be passed 147 r.w.s 144 read with section 144B of the Income-tax Act, 1961 ('Act' for short) by making certain

Naresh Jain, Rudrapur vs. ITO, Ward - 2(1)(4), Rudrapur

In the result, the Appeal of the Appellant is partly allowed for

ITA 198/DDN/2024[2018-19]Status: DisposedITAT Dehradun09 Jul 2025AY 2018-19

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 144

/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short), Delhi dated 02/09/2024 for the Assessment Year 2018-19. 2. An ex-parte assessment order came to be passed u/s 144 read with Sections 143(3A) & 143(3B) of the Income Tax Act, 1961 ('Act' for short) by making certain

Ankit Nautiyal, Dehradun vs. ITO, Dehradun

In the result, the Appeal of the Appellant is partly allowed for

ITA 197/DDN/2024[2016-17]Status: DisposedITAT Dehradun09 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 144

/National Faceless Appeal Centre (‘Ld. CIT(A)’/NFAC’ for short), Delhi dated 26/05/2023 for the Assessment Year 2016-17. 2. An ex-parte assessment order came to be passed u/s 144 of the Income-tax Act, 1961 ('Act' for short) by making certain addition. The Assessee preferred an Appeal before

Rajesh Aggarwal, New Delhi vs. ACIT Circle 49(1), New Delhi

In the result, the appeal is treated as partly allowed for statistical purpose

ITA 1591/DEL/2024[2017-18]Status: DisposedITAT Delhi09 Jul 2025AY 2017-18

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 142(1)Section 144Section 144BSection 147Section 148

notices issued u/s.142(1) of the Act. On 11.02.2022, a show cause notice was issued asking the appellant as to why the ex-parte assessment should not be completed in his case. As the appellant did not file any reply, the AO completed the assessment u/s.144 r.w.s

Rajesh Aggarwal, New Delhi vs. ACIT Circle 49(1), New Delhi

In the result, the appeal is treated as partly allowed for statistical purpose

ITA 1590/DEL/2024[2016-17]Status: DisposedITAT Delhi09 Jul 2025AY 2016-17

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal

Section 142(1)Section 144Section 144BSection 147Section 148

Income Tax Officer 2(1), Bhopal vs. Purushottam Gupta, Bhopal

ITA 278/IND/2024[2016-17]Status: DisposedITAT Indore08 Jul 2025AY 2016-17

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshi

Section 133(6)Section 142(1)Section 143(2)Section 250Section 253

assessee failed to make compliance of the Notice issued u/s 142(1) and further a Notice u/s 144 was issued on 03.12.2018 proposing ex-parte assessment and addition of Rs. 3,60,66,220/- to his total returned income as unexplained cash deposit. 2.13 That the assessee in response

Vinodchandra Madhabhai Lavri, Surat vs. ITO, Ward 2(3)(4), Surat

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 151/SRT/2025[2013-14]Status: HeardITAT Surat07 Jul 2025AY 2013-14

Bench: Shri T.R. Senthil Kumar & Shri Bijayananda Pruseth

For Appellant: Shri Rasesh Shah, C.AFor Respondent: Shri Ashish Pophare, CIT DR

Section 132Section 143(1)Section 143(2)Section 147Section 148Section 292C

Years –2011-12 to 2013-14 - 3– parte assessment order and making addition of Rs. 11,28,09,250/-. 3. Aggrieved against the ex-parte assessment order, assessee filed appeal before CIT(A). The Ld. CIT(A) granted three opportunities of hearing on 01.05.2024, 22.07.2024 and 01.10.2024. However, the assessee