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“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
94
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
75
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
23
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
22
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
22
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
14
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
12
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

Anil Kumar Manrai, Mumbai vs. Assistant Commissioner of Income Tax Circle 22(1), Mumbai

In the result, appeal of the assessee is dismissed

ITA 1419/MUM/2025[2012-13]Status: DisposedITAT Mumbai07 Jul 2025AY 2012-13

Bench: Shri Narendra Kumar Billaiya, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Ble

For Appellant: Shri Nikhil Porwal, A/RsFor Respondent: Shri Aditya M. Rai, Sr. D/R
Section 143(2)Section 144Section 148Section 149Section 234B

w.e.f. 01/10/2024, the ld. CIT(A) was convinced that the assessment made by the AO u/s 144 r.w.s.147 of the Act being ex-parte assessment made without affording adequate opportunity to the assessee and accordingly, it found it to be a fit case to be set aside and referred back

Ashray Ventures Pvt. Ltd, Lucknow vs. Assessing Officer Central Circle-1, Lucknow

The appeal of the assessee stands allowed for statistical purposes

ITA 152/LKW/2023[2012-13]Status: DisposedITAT Lucknow04 Jul 2025AY 2012-13

Bench: Shri. Sudhanshu Srivastavaassessment Year: 2012-13 Ashray Ventures Pvt. Ltd. V. The Assessing Officer Gole Market Central Circle – 1 Mahanagar, Lucknow Lucknow Tan/Pan:Aakca3580E (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Advocate Respondent By: Shri Sanjeev Krishna Sharma, D.R. O R D E R

For Appellant: Shri Rakesh Garg, AdvocateFor Respondent: Shri Sanjeev Krishna Sharma, D.R
Section 132Section 142(1)Section 144Section 153ASection 68

share capital and unsecured loan, whenever called for to do so, failing which the AO shall be at complete liberty to even pass ex-parte assessment order qua the assessee based on the material available on record as well as the settled dictum of law and very well keeping

Venugopal Reddy Gelivi, Hyderabad vs. ITO (Int Taxn)-1, Hyderabad

ITA 393/HYD/2025[2015-16]Status: DisposedITAT Hyderabad03 Jul 2025AY 2015-16
Section 142(1)Section 144Section 147Section 148Section 50C

आयकर अपीलीय न्यायाधिकरण में, हैदराबाद 'ए' बेंच, हैदराबाद IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A‘Bench, Hyderabad श्री मंजूनाथ

Manasa Education Trust (R), Mandya vs. Income Tax Officer, Ward-1 & Tps, Mandya

In the result, the appeal is allowed for statistical purposes

ITA 372/BANG/2025[2020-21]Status: DisposedITAT Bangalore02 Jul 2025AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year: 2020-21

For Appellant: Shri Tharun Kothari, CAFor Respondent: Shri Subramanian S, JCIT
Section 144Section 250(6)Section 253(5)

principles of natural justice and the mandate of section 250(6) of the Act, the same cannot be sustained. Further, the ex-parte assessment under section 144 also requires reconsideration after giving the assessee due opportunity. Accordingly, the matter is restored to the file of the Assessing Officer

Prath Krishi Sakh Sahakari Samiti Maryadit, Lamkana vs. Income Tax Officer Ward 1(1), Jabalpur

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

ITA 18/JAB/2025[2017-18]Status: DisposedITAT Jabalpur30 Jun 2025AY 2017-18

Bench: Shri Kul Bharat & Shri, Nikhil Choudharyassessment Year: 2017-18 Prath Krishi Sakh Sahakari V. Ito Ward-1(3) Samiti Maryadit Lamkana Annexe Building, Aayakar 01, Manjholi Jabalpur, Bhawan, Napier Town, Lamkana-483110. Jabalpur-482001. Pan:Aacap1804G (Appellant) (Respondent) Appellant By: Shri Sapan Usrethe, Adv Respondent By: Shri Alok Bhura, Sr. Cit(Dr) Date Of Hearing: 22 05 2025 Date Of Pronouncement: 30 06 2025 O R D E R

For Appellant: Shri Sapan Usrethe, AdvFor Respondent: Shri Alok Bhura, Sr. CIT(DR)
Section 270ASection 80P

reasonable opportunity was given to the assessee society and in the absence of relevant material the authorities below is justified in making the ex-parte assessment and sustaining the same. He further contended that the assessee ought to have been vigilant about his case. The onus is on the assessee

Frequent Stock and Shares Private Limited, Indore vs. Income Tax Officer 1(1), Indore

ITA 80/IND/2025[2012-2013]Status: DisposedITAT Indore30 Jun 2025AY 2012-2013

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 144Section 147Section 148Section 250(6)

passed assessment-orders u/s 143(3) may be remanded to CIT(A) and the cases where the AO has passed ex-parte assessment orders u/s 144 may be remanded to AO. 5. Ld. DR for revenue realising the fact that the assessee-companies are non-operational, did not object

Frequent Stock and Shares Private Limited, Indore vs. Income Tax Officer 1(3), Indore

Appeals are allowed for statistical purposes

ITA 79/IND/2025[2011-2012]Status: DisposedITAT Indore30 Jun 2025AY 2011-2012

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 144Section 147Section 148Section 250(6)

passed assessment-orders u/s 143(3) may be remanded to CIT(A) and the cases where the AO has passed ex-parte assessment orders u/s 144 may be remanded to AO. 5. Ld. DR for revenue realising the fact that the assessee-companies are non-operational, did not object

Frequent Stock and Shares Private Limited, Indore vs. Income Tax Officer 1(1), Indore

Appeals are allowed for statistical purposes

ITA 78/IND/2025[2013-2014]Status: DisposedITAT Indore30 Jun 2025AY 2013-2014

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 144Section 147Section 148Section 250(6)

passed assessment-orders u/s 143(3) may be remanded to CIT(A) and the cases where the AO has passed ex-parte assessment orders u/s 144 may be remanded to AO. 5. Ld. DR for revenue realising the fact that the assessee-companies are non-operational, did not object

Motika Finance Limited, Jaipur vs. Assistant. Commissioner of Income Tax-3(1), Indore

Appeals are allowed for statistical purposes

ITA 77/IND/2025[2012-2013]Status: DisposedITAT Indore30 Jun 2025AY 2012-2013

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 144Section 147Section 148Section 250(6)

passed assessment-orders u/s 143(3) may be remanded to CIT(A) and the cases where the AO has passed ex-parte assessment orders u/s 144 may be remanded to AO. 5. Ld. DR for revenue realising the fact that the assessee-companies are non-operational, did not object

Motika Finance Limited, Jaipur vs. Assistant. Commissioner of Income Tax- Circle-3(1), Indore

Appeals are allowed for statistical purposes

ITA 76/IND/2025[2013-2014]Status: DisposedITAT Indore30 Jun 2025AY 2013-2014

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 144Section 147Section 148Section 250(6)

passed assessment-orders u/s 143(3) may be remanded to CIT(A) and the cases where the AO has passed ex-parte assessment orders u/s 144 may be remanded to AO. 5. Ld. DR for revenue realising the fact that the assessee-companies are non-operational, did not object

Motika Finance Limited, Jaipur vs. Assistant Commissioner of Income Tax -3(1), Indore

Appeals are allowed for statistical purposes

ITA 75/IND/2025[2011-2012]Status: DisposedITAT Indore30 Jun 2025AY 2011-2012

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 143(3)Section 144Section 147Section 148Section 250(6)

passed assessment-orders u/s 143(3) may be remanded to CIT(A) and the cases where the AO has passed ex-parte assessment orders u/s 144 may be remanded to AO. 5. Ld. DR for revenue realising the fact that the assessee-companies are non-operational, did not object

Venkatesh Kammari, Chevella vs. ITO., Ward-1, Vikarabad

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

ITA 465/HYD/2025[2019-20]Status: DisposedITAT Hyderabad30 Jun 2025AY 2019-20

Bench: Shri Vijay Pal Rao & Shri Manjunatha G

For Appellant: CA K P BinduFor Respondent: Shri Waseem UR Rehman, Sr. AR
Section 142(1)Section 144Section 144(1)Section 147Section 148Section 148A

various dates, but, there were no compliance from the assessee. 3 ITA.No.465/Hyd./2025 Therefore, the Assessing Officer passed his best Judgment ex-parte assessment order u/sec.147 r.w.s.144 r.w.s.144B of the Income Tax Act, 1961 and determined the total income of the assessee at Rs.49,08,618/- and made additions ... made cash deposit into two bank accounts and has not explained the source before the Assessing Officer, which is evident from the ex-parte assessment order passed by the Assessing Officer. Before the learned CIT(A), the assessee did not get an opportunity to explain his case with relevant evidences

Mohammed Ali Abdulla, Kozhikode vs. ITO, Ward 2(2), Kozhikode

In the result, appeal of the assessee is partly allowed

ITA 47/COCH/2025[2015-16 ]Status: DisposedITAT Cochin26 Jun 2025

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2015-16 Mohammed Ali Abdulla .......... Appellant Erivottkuni House, Payyoili Angadi, Thurayur, Kozhikode-673523. Pan: Cdfpm5769J Vs. The Income Tax Officer .......... Respondent Ward-2(2), Kozhikode. Appellant By: Shri C B M Warrier, Ca Respondent By: Smt. Leena Lal, Sr. D.R.

For Appellant: Shri C B M Warrier, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 142(1)Section 147Section 148

notice U/s. 148 nor with the notice U/s. 142(1) of the Act. In the circumstances, the AO has proceeded to frame an ex-parte assessment. Accordingly, passed the assessment order after making an addition of Rs. 1,98,00,000/- being unexplained cash deposits made in the bank account

Das Offshore Limited, Mumbai vs. Deputy Commissioner of Income Tax, Circle 1(2), Mumbai

In the result, appeal of the assessee is allowed

ITA 3890/MUM/2023[2012-13]Status: DisposedITAT Mumbai26 Jun 2025AY 2012-13

Bench: Shri Amit Shukla & Shri Girish Agrawalassessment Year: 2012-13 Das Offshore Limited Deputy Commissioner Of Income Sagar Uday, Plot No. F-3, Tax, Circle 1(2), Agroli, Sector 29, Mumbai Behind Cidco Bhawan, Vs. Cbd Belapur, Navi Mumbai - 400614 Maharashtra (Pan: Aaacd5996K) (Appellant) (Respondent) Present For: Assessee : Mr. Fenil Bhatt, Ramesh Jain, Cas Revenue : Shri. Mahadevan A.M. Krishanan, Addl. Cit Date Of Hearing : 22.04.2025 Date Of Pronouncement : 26.06.2025 O R D E R Per Girish Agrawal: This Appeal Filed By Assessee Is Against The Order Of Ld. Cit(A), National Faceless Appeal Centre (Nfac), Delhi, Vide Order No. Itba/Nfac/S/250/2023-24/1055302006(1), Dated 22.08.2023 Passed Against The Assessment Order By Deputy Commissioner Of Income-Tax, Circle 1(2), Mumbai, U/S. 143(3) Of The Income-Tax Act, 1961 (Hereinafter Referred To As The “Act”), Dated 27.11.2017 For Assessment Year 2012-13. 2. Grounds Taken By The Assessee Are Reproduced As Under:

For Appellant: Mr. Fenil Bhatt, Ramesh Jain, CAsFor Respondent: Shri. Mahadevan A.M. Krishanan, Addl. CIT
Section 143(3)Section 147

erstwhile while 5 Das Offshore Ltd. AY 2012-13 address, resulting into no response from the assessee which ultimately laid to ex-parte assessment order. 6.1. Assessee also explained the merits of the case by submitting that it follows accounting standards (AS) prescribe by the Institute of the Chartered Accountants

Rachna Goyal, Jodhpur vs. ITO, Ward-1(2), Jodhpur

In the result, the appeal is dismissed

ITA 529/JODH/2023[2013-14]Status: DisposedITAT Jodhpur25 Jun 2025AY 2013-14
Section 132Section 133ASection 142(1)Section 147Section 148Section 151Section 250Section 68

submission of certain details, which was duly served through ITBA under faceless proceedings. No response was received. A letter for ex-parte assessment was also sent but no response was received. Therefore, case was referred to DVU for service of notice. Finally, the assessee replied. In response to notice

Thota Raghu Buchanna, Hyderabad vs. Income Tax Officer, Ward 15(2), Hyderabad

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

ITA 542/HYD/2025[2014-15]Status: DisposedITAT Hyderabad25 Jun 2025AY 2014-15

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.542/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2014-15) Thota Raghu Buchanna Vs. Income Tax Officer Hyderabad Ward-15(2) [Pan :Aftpt6248K] Hyderabad (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri P.Vinod, Ar रधजस् व द्वधरध/Revenue By: Shri Gurpreet Singh, Dr सुिवधई की तधरीख/Date Of Hearing: 24/06/2025 घोर्णध की तधरीख/Date Of 25/06/2025 Pronouncement: आदेश / Order Per. Manjunatha G., A.M: This Appeal Filed By The Assessee Is Directed Against The Order Dated 31.01.2025 Of The Learned Commissioner Of Income Tax (Appeals) [Ld.Cit(A)], National Faceless Appeal Centre, Delhi, Pertaining To A.Y.2014-15. 2. The Brief Facts Of The Case Are That The Assessee Had Filed His Original Return Of Income For The A.Y.2014-15 On 22.12.2014, Declaring Total Income Of Rs.9,93,210/-. The Assessment Has Been Subsequently Reopened U/S 147 Of The Income Tax Act, 1961 (“The Act”) On The Ground That As Per

For Appellant: Shri P.Vinod, ARFor Respondent: Shri Gurpreet Singh, DR
Section 131Section 144Section 147Section 148Section 68

order of the Ld.CIT(A) submitted that the assessee was non cooperative at all stages of proceedings, which is evident from the ex-parte assessment order and ex- parte appellate order passed by the authorities. Therefore, he submitted that there is no error in the order passed by the Ld.CIT

Adarsh Medical Hall, Hyderabad vs. ITO., Ward-7(1), Hyderabad

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

ITA 287/HYD/2025[2017-18]Status: DisposedITAT Hyderabad25 Jun 2025AY 2017-18

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.287/Hyd/2025 (निर्धारण वर्ा/Assessment Year: 2017-18) Adarsh Medical Hall Vs. Income Tax Officer Hyderabad Ward-7(1) [Pan :Aagfa5186R] Hyderabad

For Appellant: Shri R.Mohan Kumar, ARFor Respondent: Shri Ashutosh Pradhan, DR
Section 142(1)Section 144Section 249(4)(b)Section 69A

Ashutosh Pradhan, on the other hand, submitted that the assessee is not cooperative at all in the proceedings, which is evident from the ex-parte assessment order passed by the AO and the ex-parte appellate order passed by the Ld.CIT(A). The appeal filed by the assessee before

Sami Ullah Khan, Bhopal vs. Income Tax Officer 1(2), Bhopal

Appeal is allowed for statistical purpose

ITA 918/IND/2024[2012-2013]Status: DisposedITAT Indore24 Jun 2025AY 2012-2013
Section 139(1)Section 144

Sami Ullah Khan ITA No. 918/Ind/2024 - AY 2012-13 2. Ld. AR for assessee submits that the AO has passed

M/S Creative Capital Services P. Ltd., New Delhi vs. DCIT, Chandigarh

In the result, the appeal of the assessee is dismissed

ITA 223/CHANDI/2016[2009-10]Status: DisposedITAT Chandigarh24 Jun 2025AY 2009-10

Bench: Shri Rajpal Yadav & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 223/Chd/2016 "नधा"रण वष" / Assessment Year: 2009-10 Creative Capital Services Pvt.Ltd. The Dcit, S-16, 2Nd Floor, Pandav Nagar Extn, Vs Central Circle-1, New Delhi. Chandigarh. "थायी लेखा सं./Pan No: Aaacc5540L अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : None Revenue By : Shri Manav Bansal, Cit, Sr.Dr Date Of Hearing : 08.05.2025 Date Of Pronouncement : 24.06.2025 Physical Hearing O R D E R

For Appellant: NoneFor Respondent: Shri Manav Bansal, CIT, Sr.DR
Section 132(1)Section 153ASection 68

issued notice u/s 153A and invited the return of the assessee which was not filed. The AO in a way passed an ex-parte assessment order. The AO has observed that Surya Nectar was involved in arranging accommodation entries in the form of share capital by paying commission. During

Avdhesh, Patel Nagar vs. Income Tax Officer, Dhar

Appeal is allowed for statistical purpose

ITA 802/IND/2024[2017-18]Status: DisposedITAT Indore23 Jun 2025AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 144Section 69A

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI