“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

Praveena Reddy, Hyderabad vs. ITO, Ward-8(3), Hyderabad

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

ITA 50/HYD/2025[2017-18]Status: DisposedITAT Hyderabad14 Feb 2025AY 2017-18

Bench: Shri Vijay Pal Rao, Vice-A N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita No.50/Hyd/2025 (िनधा"रण वष"/Assessment Year: 2017-18) Smt.Praveena Reddy Vs. Income Tax Officer Hyderabad Ward 8(3) Pan:Bllpr3601P Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: Shri Y V Bhanu Narayan Rao, Ca राज" व "ारा/Revenue By:: Shri Karthik Manickam, Dr सुनवाई की तारीख/Date Of Hearing: 11/02/2025 घोषणा की तारीख/Pronouncement: 14/02/2025 आदेश/Order

For Appellant: Shri Y V Bhanu Narayan Rao, CAFor Respondent: : Shri Karthik Manickam, DR

Section 115BSection 139Section 250Section 69A

circumstances of the case, the learned CIT(A), NFAC, Delhi, erred in upholding the act of the learned AO who erred in passing ex-parte assessment order by erroneously treating the entire credits of Rs.27,37,664/- in the bank account as income of the appellant for the A.Y.2017-18 ... circumstances of the case, the learned CIT(A), NFAC, Delhi, erred in upholding the act of the learned AO who passed the ex-parte assessment order in a hurried manner and without proper application of mind since a simple verification of the bank statement would reveal that the credits

Niyamathullahsyed, Chennai vs. The Income Tax Officer, Non Corporate Ward 5(1) Chennai, Chennai

In the result, appeal filed by the assessee in

ITA 2594/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri S. Anandh, AdvocateFor Respondent: Ms. R. Anita, Addl.CIT

Section 144Section 148Section 148A

proceedings and hence couldn’t upload the relevant documents called for by AO due to technical glitches which led the AO to pass ex-parte assessment order. Therefore, Ld.AR citing the decision of the Hon’ble Supreme Court in the case of TIN Box Company v. CIT reported ... written submissions which led the AO to presume that assessee wasn’t interested in answering his queries and therefore, he passed the ex-parte Assessment Order by adding the entire contract receipt (supra). Therefore, since assessee didn’t get proper opportunity before AO, we set aside the impugned ITA Nos.2592

Niyamathullahsyed, Chennai vs. The Income Tax Officer, Non Corporate Ward 5(1), Chennai

In the result, appeal filed by the assessee in

ITA 2593/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri S. Anandh, AdvocateFor Respondent: Ms. R. Anita, Addl.CIT

Section 144Section 148Section 148A

Niyamathullahsyed, Chennai vs. The Income Tax Officer, Non Corporate Ward 5(1), Chennai

In the result, appeal filed by the assessee in

ITA 2592/CHNY/2024[2018-19]Status: DisposedITAT Chennai14 Feb 2025AY 2018-19

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Shri S. Anandh, AdvocateFor Respondent: Ms. R. Anita, Addl.CIT

Section 144Section 148Section 148A

Deputy Commissioner of Income Tax (It), Circle-2(2), Bengaluru vs. Saudi Telecom Company, Kingdom of Saudi Arabia

In the result, both the appeals of the revenue are dismissed

ITA 2399/BANG/2024[2009-10]Status: DisposedITAT Bangalore13 Feb 2025AY 2009-10

Bench: Shri Waseem Ahmed & Shri Prakash Chand Yadav

For Appellant: Mr. Aliasgar Rampurwala, A.RFor Respondent: Ms. Neera Malhotra, D.R

Section 144Section 147Section 148Section 201Section 201(1)Section 250Section 271(1)(c)

notices and a show cause notice (dated November 22, 2017) during the course of the reassessment proceedings. Subsequently, the Learned. AO passed an ex-parte assessment order under section 147 read with section 144 of the Act, dated December 19, 2017, on the basis of details obtained from the ongoing

Sushila Choudhary, Jaipur vs. Income Tax Officer, NFAC, Delhi

ITA 638/JPR/2024[2013-14]Status: DisposedITAT Jaipur12 Feb 2025AY 2013-14

For Appellant: Shri Nikhilesh Katariya, C.AFor Respondent: Shri Dinesh Badgujar, Addl.CIT (Thr. V.C.)

Section 139(1)Section 144BSection 147Section 148Section 292BSection 69A

आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, "B" JAIPUR डा० एस. सीतालक्ष्मी, न्यायिक

Sureshkumar Mavjibhai Bhingaradia, Individual, Bharuch vs. The DCIT, Circle 2(1)(1), Vadodara

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

ITA 355/SRT/2024[2012-13]Status: DisposedITAT Surat10 Feb 2025AY 2012-13

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.355/Srt/2024 Assessment Year: (2012-13) (Physical Hearing) Sureshkumar Mavjibhai Bhingaradia, Vs. The Acit, Plot No.3441/B, Near Pci Chowkdi, Circle – 2(1)(1), Gidc Estate, Bharuch - 393002 Vadodara "थायीलेखासं./जीआइआरसं./Pan/Gir No: Acqpb6047G (Appellant) (Respondent) Appellant By Shri Tushar P. Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar, Advocate Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 01/01/2025 Date Of Pronouncement 10/02/2025

Section 10Section 143(3)Section 144Section 148Section 14ASection 250

matters at the office of the concerned Chartered Accountant could not respond to the notices issued by AO. Under such facts and circumstances, ex-parte assessment came to be framed by the Assessing Officer for the year under consideration. 3. At the appellate stage, assessee categorically moved application under Rule

Amita Singh, Lucknow vs. ITO Range-6(1), Lucknow

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

ITA 441/LKW/2024[2015-16]Status: DisposedITAT Lucknow06 Feb 2025AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

Section 144Section 144ASection 147Section 249(3)

appeal in his office and to admit the appeal. Further on perusal of the assessment order, we find that the Assessing Officer passed ex-parte assessment order without providing I.T.A. No.441/Lkw/2024 Assessment Year:2015-16 4 reasonable opportunity to the assessee. This conclusion is reached because the Assessing Officer

Assistant Commissioner of Income-Tax, Circle-2(1)(1), Ahmedabad vs. H V Infratex Ltd, Ahmedabad

In the result, the appeal filed by the Revenue is dismissed

ITA 1034/AHD/2023[2016-2017]Status: DisposedITAT Ahmedabad06 Feb 2025AY 2016-2017

Bench: Shri T.R. Senthil Kumar & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1034/Ahd/2023 िनधा"रण वष" /Assessment Year : 2016-17 Assistant Cit H.V. Infratex Ltd. बनाम/ Circle-2(1)(1) 202, Parth Milan Complex V/S. Ahmedabad Nr. Hotel Nest,Navrangpura Ahmedabad – 380 009 (Gujarat) "थायी लेखा सं./Pan: Aabch 6794 C (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Shri Prakash D. Shah, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 30 /01/2025 घोषणा की तारीख /Date Of Pronouncement: 06/02/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi [Hereinafter Referred To As “Cit(A)”] Dated 30.10.2023, Arising Out Of The Assessment Order Dated 10/12/2018 Passed Under Section 144 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”] By The Assistant Commissioner Of Income Tax, Circle 2(1)(1), Ahmedabad [Hereinafter Referred To As “Ao”] For The Assessment Year (Ay) 2016-17. The Asstt. Cit Vs. H.V. Infratex Ltd. Asst. Year : 2016-17

For Appellant: Shri Prakash D. Shah, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 115JSection 144Section 250(4)Section 37Section 46A

notices under Sections 143(2) and 142(1) of the Act, but the assessee did not fully comply. Consequently, the AO passed an ex-parte assessment order under Section 144 on 10.12.2018, making an addition of Rs.5,92,53,633/- under Section 37 of the Act by disallowing

Ksa Timber Mart, Nagpur vs. Income Tax Officer Ward 4(3), Nagpur

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

ITA 69/NAG/2024[2020-2021]Status: DisposedITAT Nagpur05 Feb 2025AY 2020-2021

Bench: Shri V. Durga Rao

For Appellant: For Revenue : Shri Abhay Y. Marathe, Sr. DRFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(2)Section 144Section 250Section 68

find that the learned CIT(A) has dismissed the appeal of assessee on the ground non prosecution. The Assessing Officer also passed ex-parte assessment order. In view of the facts and circumstances of the case; in larger interest of justice and considering the submissions of the assessee, I remit

Income Tax Officer Ward-2, Chandrapur vs. Janardan Shyam Bihari Singh, Chandrapur

In the result, appeal of the Revenue is dismissed

ITA 550/NAG/2024[2013]Status: DisposedITAT Nagpur05 Feb 2025

Bench: Shri V. Durga Rao

For Appellant: Shri Mahavir Atal, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 144

However, I find that while estimating the net profit of the assessee @ 15%, the Assessing Officer is not justified. Further while passing ex-parte assessment order, the Assessing Officer must have make a rational and fair assessment but not making arbitrary estimations/additions. Since, the assessee had fairly offered net profit

Jasbir Kumar, Legal Heir of Sh. Kishna (Deceased), Yamuna Nagar, Haryana vs. Income Tax Officer, Ward-1, Yamuna Nagar, Haryana

In the result, both the appeals are allowed

ITA 196/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh05 Feb 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR

Section 139(1)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 271(1)(c)

income. The AO has reopened the assessment and issued a notice under Section 148 of the Income Tax Act. Thereafter, he passed an ex-parte assessment order on 23.12.2019. The ld. AO has determined the taxable income at Rs.58,29,000/-. The ld. Counsel for the assessee further pointed

Jasbir Kumar, Legal Heir of Sh. Kishna (Deceased), Yamuna Nagar, Haryana vs. Income Tax Officer, Ward-1, Yamuna Nagar, Haryana

In the result, both the appeals are allowed

ITA 195/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh05 Feb 2025AY 2012-13

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri B.M.Monga & Shri Rohit Kaura, AdvocatesFor Respondent: Shri Vivek Vardhan, Addl.CIT, Sr.DR

Section 139(1)Section 144Section 147Section 148Section 249(4)Section 249(4)(b)Section 271(1)(c)

Nkt Tanstructural, Nagpur vs. ITO, Ward 1(4), Nagpur

In the result, appeal of the assessee is allowed for

ITA 44/NAG/2024[2017-18]Status: DisposedITAT Nagpur03 Feb 2025AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Shri Mahadev Vichare, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 142(1)Section 144Section 250(6)

calling the assessee to explain the source of such deposits. Since the assessee did not file any reply, the Assessing Officer passed ex-parte assessment order u/sec.144 of the Act by determining the total income of the assessee at Rs.11,42,000/- vide order dated 27.12.2019. ITA.No.44/NAG./2024

Bholaram, Bhopal vs. ITO-4(1), Bhopal

Appeal is allowed for statistical purpose

ITA 923/IND/2024[2012-13]Status: HeardITAT Indore03 Feb 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2012-13 Bholaram Ito -4(1) S/O Jagram Village Bhouri Bhopal बनाम/ Post -Bhouri Vs. Bhopal (Assessee/Appellant) (Revenue/Respondent) Pan: Bfrpb8953C Assessee By Shri Ashish Goyal & N.D. Patwa, Ars Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 27.01.2025 Date Of Pronouncement 03.02.2025

Section 144Section 147

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

Badri Prasad Patel, Vidisha vs. Income Tax Officer 3(4), Bhopal

Appeal is allowed for statistical purpose

ITA 456/IND/2024[2009-10]Status: HeardITAT Indore03 Feb 2025AY 2009-10

Bench: Shri B.M. Biyani & Shri Udayan Das Guptaassessment Year:2009-10 Badri Prasad Patel Ito 3(4) House No.6, Ward No.12 Bhopal बनाम/ Badaganj Gairat Gani Vs. Vidisha (Assessee/Appellant) (Revenue/Respondent) Pan: Dhcpp2313F Assessee By Shri Hitesh Chimnani, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 28.01.2025 Date Of Pronouncement 03.02.2025

Section 147Section 148

Chanakya Agro Products Pvt.Ltd, Patna vs. ITO, Ward-2(1), Patna

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

ITA 265/PAT/2024[2016-17]Status: DisposedITAT Patna31 Jan 2025AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 265/Pat/2024 Assessment Year: 2016-2017 Chanakya Agro Products Pvt. Ltd.,……..……Appellant Hotel Samrat International, Fraser Road, Patna-800001, Bihar [Pan:Aabcc4937A] -Vs.- Income Tax Officer,…………………………...Respondent Ward-2(1), Patna Appearances By: Shri A.K. Rastogi, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: December 03, 2025 Date Of Pronouncing The Order: January 31, 2025 O R D E R

Section 142(1)Section 143(2)Section 144Section 271(1)(b)

compliance to notice under section 142(1) of the Act attract penalty under section 271(1)(b) of the Act as well as ex-parte assessment under section 144 of the Act would be made. Since the assessee failed to do so, therefore, after considering the submission of the assessee

Shri Abhijit Uttamrao Deshmukh, Beed vs. ACIT, Circle-3, Aurangabad

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

ITA 1596/PUN/2024[2010-11]Status: DisposedITAT Pune31 Jan 2025AY 2010-11

Bench: Shri Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1596/Pun/2024 िनधा"रण वष" / Assessment Year : 2010-11 Shri Abhijit Uttamrao Vs. Acit, Circle-3, Deshmukh, Aurangabad. Vithal Niwas, Ganesh Par Road, Parli Vaijanath Beed, Beed- 431515. Pan : Agwpd1032B Appellant Respondent Assessee By : Shri Prateek Jha Revenue By : Shri Amol Khairnar Date Of Hearing : 29.01.2025 Date Of Pronouncement : 31.01.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 03.07.2024 Passed By Ld. Cit(A)/Nfac Confirming The Penalty U/S 271(1)(C) Of The It Act For The Assessment Year 2010-11. 2. Facts Of The Case, In Brief, Are, That The Assessee Is An Individual & An Ex-Parte Assessment Order Was Passed In His Case Wherein Income Of Rs.10 Crores Was Determined By The Assessing

For Appellant: Shri Prateek JhaFor Respondent: Shri Amol Khairnar

Section 271(1)(c)

assessment year 2010-11. 2. Facts of the case, in brief, are, that the assessee is an individual and an ex-parte assessment order was passed in his case wherein income of Rs.10 crores was determined by the Assessing 2 Officer. Subsequently, penalty of Rs.3,08,01,120/- was also

ITO Ward 2(1), Nagpur, Civil Lines vs. Datamatic System Pvt. Ltd., Nagpur

In the result, all the three appeals of the Revenue are dismissed

ITA 579/NAG/2024[2013]Status: DisposedITAT Nagpur30 Jan 2025

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Sandipkumar Salunke, CIT-DR

Section 142(1)Section 144Section 147Section 148

u/sec.144 of the Act were also issued. Despite the above notices, the assessee did not file any reply. Therefore, the Assessing Officer passed ex-parte assessment order u/sec.147 r.w.s.144B of the Act by determining the total income of the assessee at Rs.6,46,98,724/- for the assessment year ... assessee. In absence of any documents furnished by the assessee to substantiate it’s case, the Assessing Officer has rightly passed the ex-parte assessment orders as he has left with no option. He, therefore, submitted that the assessment orders of the Assessing Officer be confirmed. 8. We have heard

ITO Ward 2(1), Nagpur, Civil Lines Nagpur vs. Datamatic System Pvt. Ltd., Nagpur

In the result, all the three appeals of the Revenue are dismissed

ITA 577/NAG/2024[2015]Status: DisposedITAT Nagpur30 Jan 2025

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy

For Appellant: -None-For Respondent: Shri Sandipkumar Salunke, CIT-DR

Section 142(1)Section 144Section 147Section 148