“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

Income Tax Officer WD 2(1), Civil Lines vs. Datamatic System Pvt. Ltd, Nagpur

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

ITA 576/NAG/2024[2014-15]Status: DisposedITAT Nagpur30 Jan 2025AY 2014-15

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

Sshri Kuldip Singh, Chandigarh vs. Pr.CIT-1, Chandigarh

In the result, appeal of Assessee is allowed

ITA 103/CHANDI/2021[2016-17]Status: DisposedITAT Chandigarh30 Jan 2025AY 2016-17

Bench: Shri Vikram Singh Yadav & Shri Paresh M. Joshiआयकर अपील सं./ Ita No. 103/Chd/2021 "नधा"रण वष" / Assessment Year: 2016-17 Shri Kuldeep Singh, Vs. The Pr. Cit-1, 2010, बनाम Chandigarh Sec 21-C, Chandigarh "थायी लेखा सं./Pan No: Bllps7083L अपीलाथ"/ Assessee ""यथ"/ Repsondent ( Physical Hearing ) "नधा"रती क" ओर से/Assessee By : Shri Ajay Jain, Ca राज"व क" ओर से/ Revenue By : Shri Rohit Sharma, Cit Dr सुनवाई क" तार"ख/Date Of Hearing : 03.12.2024 उदघोषणा क" तार"ख/Date Of Pronouncement : 30.01.2025 आदेश/Order Per Paresh M. Joshi, Jm : This Is An Appeal Filed By The Assessee U/S 253 Of The Income Tax Act, 1961 (Herein Referred To As ‘The Act’] Before This Tribunal. The Assessee Is Aggrieved By The Order Bearing No. Itba/Rev/F/ Revs/ 250 /2020-21/1031467646 (1) Dated 14.03.2021 Of Ld. Pcit, Chandigarh-1 Passed U/S 263 Of The Act. The Relevant A.Y.

For Appellant: Shri Ajay Jain, CAFor Respondent: Shri Rohit Sharma, CIT DR

Section 142(1)Section 143(1)Section 143(2)Section 144Section 253Section 263

conclusion that Assessee is deliberately not complying with the proceedings. The Assessee was told that in case of failure to cooperate in future ex-parte assessment will be completed u/s 144 of the Act on basis of information and material on record on or before 23.10.2018[ paper book page

Pankaj Bhaurao Chude, Amravati vs. Income Tax Officer Ward 1, Amravati

In the result, appeal of the assessee is allowed

ITA 436/NAG/2024[2017-18]Status: DisposedITAT Nagpur29 Jan 2025AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: -None-For Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 69A

calling the assessee to furnish explanation. Since there were no response from the side of the assessee, the passed ex-parte assessment order dated 19.03.2022 by determining the total income of the assessee at Rs.7,66,370/- as against the returned income of the assessee at Rs.3

Harish Agrawal, Akola vs. ITO Ward - 1, Akola

In the result, appeal of the Assessee is allowed

ITA 353/NAG/2024[2017-18]Status: DisposedITAT Nagpur29 Jan 2025AY 2017-18

Bench: Shri V. Durga Rao

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

Section 142(1)Section 144Section 147Section 148Section 44ASection 69A

served upon the assessee through registered mail-ID. Since the assessee did not respond to the statutory notices issues, the Assessing Officer passed ex-parte assessment order u/sec.144 r.w.s.147 of the Act vide order dated 12.12.2019 by determining the total income of the assessee at Rs.8,09,280/- by making

Sanjay Enterprises, Koppal vs. Income Tax Officer, Ward-2, Koppal

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

ITA 2026/BANG/2024[2017-18]Status: DisposedITAT Bangalore29 Jan 2025AY 2017-18

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Shri Veerabasana Gauda, CAFor Respondent: Shri Subramanian, JCIT-DR

Section 69A

their registered email IDs and therefore the assessee was not able to appear before the AO and prayed to set aside the ex-parte assessment order. The Ld.CIT(A) had also dismissed the appeal for non-prosecution. As against the said ex-parte order, the assessee is in appeal before

Nuruddin Alihusain Suratwala, Amatullah Manzil vs. ITO Ward 4(4) Nagpur, Bsnl Rttc Building

In the result, appeal of the assessee is allowed

ITA 459/NAG/2024[2018-19]Status: DisposedITAT Nagpur28 Jan 2025AY 2018-19

Bench: Shri V. Durga Rao

For Appellant: MS. Alfiya Rozie, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 143(2)Section 144Section 147Section 250(6)Section 69

show cause notice also u/sec.144 of the Act. Since, there were no response from the side of the assessee, the Assessing Officer passed ex-parte assessment order u/sec.144 r.w.s.147 and 144B of the Act by making addition of Rs.17,08,280/- on account of unexplained investment u/sec.69

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

In the result, appeal of the Revenue dismissed

ITA 41/NAG/2024[2015]Status: DisposedITAT Nagpur28 Jan 2025

Bench: Shri V. Durga Rao

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

Section 144Section 147Section 148Section 44A

there were no response from the side of the assessee despite providing numerous opportunities, the Assessing Officer had no option, but, to pass ex-parte assessment order u/sec.144 r.w.s.147 of the Act by determining the total income of the assessee at Rs.25,28,980/- vide order dated 23.12.2018 by estimating

Tirupati Minerals and Industries, Nagpur vs. DCIT Or ACIT - Deputy Or Assistant Commissioner of Income Tax Central Circle 2(1), Nagpur

In the result, all the three appeals of the assessee are allowed

ITA 204/NAG/2024[A.Y. 2020-21]Status: DisposedITAT Nagpur28 Jan 2025

Bench: Shri V. Durga Rao

For Appellant: Shri Suren Duragkar, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 133ASection 147Section 148Section 250(6)Section 69C

assessee. Since there was no response from the side of the assessee, the Assessing Officer passed ex-parte assessment order u/sec.147 r.w.s.144 of the Act by making addition of Rs.1 lakh each for assessment years 2017-2018 and 2019-2020 and Rs.5,10,000/- for the assessment year

Tirupati Minerals and Industries, Nagpur vs. DCIT Or ACIT - Deputy Or Assistant Commissioner of Income Tax Central Circle 2(1), Nagpur

In the result, all the three appeals of the assessee are allowed

ITA 203/NAG/2024[A.Y. 2019-20]Status: DisposedITAT Nagpur28 Jan 2025

Bench: Shri V. Durga Rao

For Appellant: Shri Suren Duragkar, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 133ASection 147Section 148Section 250(6)Section 69C

Tirupati Minerals and Industries, Nagpur vs. DCIT Or ACIT - Deputy Or Assistant Commissioner of Income Tax Central Circle 2(1), Nagpur

In the result, all the three appeals of the assessee are allowed

ITA 202/NAG/2024[A.Y. 2017-18]Status: DisposedITAT Nagpur28 Jan 2025

Bench: Shri V. Durga Rao

For Appellant: Shri Suren Duragkar, C.AFor Respondent: Shri Abhay Y. Marathe, Sr. DR

Section 133ASection 147Section 148Section 250(6)Section 69C

Samptrao Rangnath Deokate, Pune vs. ITO Ward 14(5), Pune

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

ITA 2722/PUN/2024[2017-18]Status: DisposedITAT Pune28 Jan 2025AY 2017-18

Bench: Ms.Astha Chandra & Dr.Dipak P. Ripoteआयकर अपील सं. / Ita No.2722/Pun/2024 िनधा"रण वष" / Assessment Year: 2017-18 Samptrao Rangnath Deokate, V The Income Tax Officer, Nirawagaj, Baramati, S Ward-14(5), Pune. Pune – 413102. Pan: Bispd2386K Appellant/ Assessee Respondent / Revenue Assessee By Shri Deepak S Sasar – Ar Miss. Indira R Adkil – Addl.Cit(Dr) Revenue By Date Of Hearing 27/01/2025 Date Of Pronouncement 27/01/2025 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tas(Appeals)[Nfac], Under Section 250 Of The Income Tax Act, 1961 For The A.Y.2017-18; Dated 22.10.2024; Emanating From Ex-Parte Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 17.12.2019. The Assessee Has Raised The Following Grounds Of Appeal : “1. The Ld. Cit (A) Has Wrongly Confirmed The Addition Made By The Ld Assessing Officer Of Rs.45,32,442/- To The Total Income Of The Assessee

Section 144Section 250

ld.Commissioner of Income Tas(Appeals)[NFAC], under section 250 of the Income Tax Act, 1961 for the A.Y.2017-18; dated 22.10.2024; emanating from ex-parte assessment order under section 144 of the Income Tax Act, 1961 dated 17.12.2019. The Assessee has raised the following grounds of appeal

Rajuri Steels & Tmt Bars Pvt.Ltd, Jalna vs. Dy. CIT Central Circle 2, Aurangabad

In the result, the appeal of the Revenue in ITA No

ITA 2200/PUN/2024[2014-15]Status: DisposedITAT Pune28 Jan 2025AY 2014-15

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: Shri B.D. BhideFor Respondent: Shri Ajay Kumar Keshari

Section 144Section 144BSection 147Section 148Section 149Section 151

record including the paper books furnished by both the parties. We find that the assessment order was passed ex-parte and in the ex-parte assessment orders, the Assessing Officer has not mentioned even the name of the parties with whom the so called transactions were entered into ... also contended before us that the AO failed to brought on record any of the impugned transaction in the ex-parte assessment order on the basis of which the assessment was reopened. It was therefore contended by LD AR that the order passed by ld. CIT(A) is justified

Sarvodaya Nagri Co Op Pat Soc Ltd, Shegaon vs. Income Tax Officer, Ward-2, Khamgaon

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

ITA 330/NAG/2024[2017-18]Status: DisposedITAT Nagpur27 Jan 2025AY 2017-18

Bench: Shri V. Durga Rao

For Appellant: Shri Kishore P. DewaniFor Respondent: Shri Abhay Y. Marathe

Section 144Section 234ASection 69ASection 80P

Sarvodaya Nagri Co–operative Pat Society ITA no.330/Nag./2024 3. The learned CIT(A) erred in upholding the ex-parte assessment framed u/s 144 of I.T. Act 1961. 4. The addition made in assessment framed at Rs.6,70,500/- u/s 69A of I.T. Act 1961 is illegal, invalid

Urmila Singh, Bhopal vs. ITO, 2(3), Bhopal

Appeal is allowed for statistical purpose

ITA 562/IND/2024[2019-20]Status: DisposedITAT Indore27 Jan 2025AY 2019-20

Bench: Shri B.M. Biyaniand**

Section 144Section 147Section 48

## **आयकर अपीलीय अिधकरण, इंदौर Ɋायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE** # **BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Vishal Rudrawal, Chhatri Road vs. Income Tax Officer, Mandsaur Mp

Appeal is allowed for statistical purpose

ITA 549/IND/2024[2018-19]Status: DisposedITAT Indore27 Jan 2025AY 2018-19

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinhaassessment Year:2018-19 Vishal Rudrawal Ito, Chhatri Road, Bhanpura Mandsaur बनाम/ Mandsaur Vs. (Assessee/Appellant) (Revenue/Respondent) Pan: Awkpr6115P Assessee By Shri Santosh Deshmukh & Shri Parth Jhawar, Ars Revenue By Shri Ram Kumar Yadav, Cit-Dr Date Of Hearing 01.01.2025 Date Of Pronouncement 27.01.2025

Section 142(1)Section 144Section 147Section 148

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

Jai Bajrang Contractor, Nagda vs. ITO-Ward 2(2), Ujjain

Appeal is allowed for statistical purpose

ITA 544/IND/2024[2014-2015]Status: DisposedITAT Indore27 Jan 2025AY 2014-2015

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

Section 143(3)Section 263Section 271(1)(c)

hearings fixed and thereby dismissed the first-appeal of assessee while upholding AO’s order. Further, the AO has also passed ex-parte assessment- order by observing that the assessee did not make any submission to the notices issued by him. Ld. AR for assessee, however, submitted that the assessee

Grand Consulting Services Private Limited, Indore vs. Income Tax Officer -2 (1), Indore

Appeal is allowed for statistical purpose

ITA 481/IND/2024[2012-13]Status: DisposedITAT Indore27 Jan 2025AY 2012-13

Bench: Shri B.M. Biyani & Shri Dinesh Mohan Sinha

Section 140Section 142(1)Section 144

IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA

Sh. Tilak Raj, Hoshiarpur vs. DCIT, International Taxation, Chandigarh

In the result, appeal of the assessee is partly allowed

ITA 279/CHANDI/2021[2011-12]Status: DisposedITAT Chandigarh24 Jan 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: Shri Sanat Kapoor, AdvocateFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR

Section 133(6)Section 142(1)Section 143(2)Section 144Section 147Section 148Section 69

directed to explain the source of investment which according to the AO, not explained by the assessee because he has framed an ex-parte assessment order and he made the addition of Rs.1,62,28,000/- as unexplained income of the assessee under Section 69 of the Income

Kundanben Yogeshkumar Shukla, Gujarat vs. ITO Ward 3, Junagadh

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

ITA 693/RJT/2024[2011-2012]Status: DisposedITAT Rajkot23 Jan 2025AY 2011-2012

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

For Appellant: Shri Swati Baid, Ld. A.RFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR

Section 144Section 154

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN

Nikanth (Narol) Co. Op. Shops & Off Society Limited, Ahmedabad vs. The Income Tax Officer, Ward-1(1)(1), Ahmedabad

In the result, assessee’s appeal is allowed for statistical purposes subject to the above directions

ITA 1814/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad23 Jan 2025AY 2018-19

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokarआयकर अपील सं /Ita No.1814/Ahd/2024 िनधा"रण वष" /Assessment Year : 2018-19 Nikanth (Narol) Co-Op. Shops & The Income Tax Officer बनाम Off Society Limited Ward-1(1)(1) / 299 & 230/3 Paiki Ahmedabad – 380 015 V/S. Opp. Gokul Petrol Pump Narol Char Rasta Ahmedabad – 382 405 (Gujarat) "थायी लेखा सं./Pan: Aaban 2595 B (अपीलाथ$/ Appellant) (%& यथ$/ Respondent) Assessee By : Ms. Preyashi Tated, Ar Revenue By : Shri B.P. Srivastav, Sr.Dr सुनवाई की तारीख/Date Of Hearing : 21/01/2025 घोषणा की तारीख /Date Of Pronouncement: 23/01/2025 आदेश/O R D E R Per Makarand V. Mahadeokar, Am:

For Appellant: Ms. Preyashi Tated, ARFor Respondent: Shri B.P. Srivastav, Sr.DR

Section 147Section 148Section 234FSection 270A

National Faceless Appeal Centre (NFAC) – Delhi [hereinafter referred to as “CIT(A)”], dated 04.09.2024, for the Assessment Year (AY) 2018-19, confirming the ex-parte assessment order passed under Section 147 r.w.s. 144 of the Income Tax Act, 1961 [hereinafter referred to as “the Act”], dated 19.03.2023, by the Income