“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

Ramesh Arora HUF, Ludhiana vs. ITO Ward 2(1), Ludhiana

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

ITA 702/CHANDI/2024[2013-2014]Status: DisposedITAT Chandigarh21 Jan 2025AY 2013-2014

Bench: The Ld. Cit(A) Who Has Since Sustained The Order Of The Ao On Account Of Non-Prosecution.

For Appellant: None(Adj. Application)For Respondent: Smt. Amanpreet Kaur, Addl. CIT, DR

Section 147Section 69A

recorded on merits of the case and even before the AO, no explanation has been furnished by the assessee resulting in passing of ex-parte assessment order, it was decided that no useful purpose would be served in adjourning the matter any further and after hearing

Manmohan Singh Bajwa, Chandigarh vs. ITO, Ward 6(1), Chandigarh

In the result, appeal is allowed for statistical purposes

ITA 13/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh17 Jan 2025AY 2017-18

Bench: Shri Rajpal Yadav & Shri Vikram Singh Yadav

For Appellant: Shri Rajesh Mehru, CAFor Respondent: Dr. Ranjit Kaur, Addl.CIT, Sr.DR

Section 144Section 24Section 250Section 68Section 69

assessee, he has an agriculture income of Rs.15 lacs out of that, cash was deposited in bank account. The ld. AO in an ex-parte assessment disbelieved this contention of the assessee and made the addition. 3. In Ground No.3, grievance of the assessee is that ... income of Rs.15,11,760/- and agriculture income of Rs.15 lacs. The AO has selected the return for scrutiny assessment and passed an ex-parte assessment order on 18.12.2019. This assessment order has been passed under A.Y.2017-18 3 Section 144 of the Income Tax Act. The ld. AO has determined

Income Tax Officer, Ward 1(5), Kolhapur vs. Rajivgandhi Grameen Bigarsheti Path Sanstha Marydit, Kudnur, Kolhapur

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

ITA 1342/PUN/2024[2017-18]Status: DisposedITAT Pune17 Jan 2025AY 2017-18

Bench: SHRI MANISH BORAD (Accountant Member), SHRI VINAY BHAMORE (Judicial Member)

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Arvind Desai

Section 142(1)Section 144Section 46A(3)Section 69ASection 81

total income of the assessee. In first appeal, these facts were brought in the knowledge of the Ld. CIT(A)/NFAC that the ex-parte assessment order was passed on earlier PAN of the assessee which was not in use, however the audit report and income tax return was filed ... furnished before Ld. CIT(A)/NFAC. It was contended before the Bench that Ld. CIT(A)/NFAC has accepted the fact that the ex-parte assessment order was passed on earlier/inactive PAN of the assessee society and the assessee society has already furnished audit report and income tax return

Assistant Commissioner of Income Tax, Central Circle -2, Surat vs. Shah Maganlal Gulabchand Choksi, Surat

In the result, appeals of assessee are allowed for statistical purpose

ITA 224/SRT/2022[2017-18]Status: DisposedITAT Surat16 Jan 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 115BSection 131Section 250Section 271ASection 69

funds received from Shri Sunil Rupani, Prop. of S. R. Traders through RTGS on the ground that the AO has completed an ex-parte assessment in the case of Shri Sunil Rupani. Prop. of S. R. Traders, an entity /person whose identity or existence was not established even though

Shah Maganlal Gulabchand Choksi, Surat vs. Assistant Commissioner of Income Tax, Central Circle-2, Surat

In the result, appeals of assessee are allowed for statistical purpose

ITA 197/SRT/2022[2017-18]Status: DisposedITAT Surat16 Jan 2025AY 2017-18

Bench: SHRI PAWAN SINGH (Judicial Member), SHRI BIJAYANANDA PRUSETH (Accountant Member)

Section 115BSection 131Section 250Section 271ASection 69

Sri. Dinesh Narayan Shetty, Mysuru vs. Income Tax Officer, Ward-1(4), Mysuru

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

ITA 2138/BANG/2024[2017-18]Status: DisposedITAT Bangalore16 Jan 2025AY 2017-18

Bench: Shri Prashant Maharishi, Vice – & Shri Soundararajan K.Assessment Year : 2017-18

For Appellant: Smt. Sunaina Bhatia, CA

Section 115Section 144Section 234Section 69A

application to admit the additional evidences filed by the assessee in support of his claim. 5. Admittedly, the assessment is also an ex-parte assessment made u/s. 144 of the Act and the Ld.CIT(A) had also not considered the various documents which were filed as an additional evidences

Jamuna Shankar Sharma, Guna vs. ITO, Guna

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

ITA 45/AGR/2023[2017-18]Status: DisposedITAT Agra15 Jan 2025AY 2017-18

Bench: : Shri Ramit Kocharassessment Year: 2017-18

Section 139Section 14Section 142(1)Section 144Section 154Section 250(6)

Tribunal. This appeal was heard on 05.12.2024 and while studying the file, it was observed that the Assessing Officer has passed an ex-parte assessment order dated 02.12.2019 u/s. 144 of the Act and later, same was rectified u/s. 154 of the Act vide order dated 17.08.2021. The assessee filed ... made by ld. CIT(A) who simply dismissed the appeal of the assessee. It was submitted that the Assessing Officer has passed an ex-parte assessment order u/s. 144 of 8 | P a g e the Act, wherein, deposits made by the assessee in the bank accounts to the tune

Shri Daljeet Singh, Jammu vs. Income Tax Officer Ward-2 (1), Jammu

In the result, appeal is allowed for statistical purposes

ITA 42/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2025AY 2017-18

Section 143(2)Section 144Section 44A

relied on the order of the ld. CIT(A). 5 6. We have considered the findings given by the Assessing Officer in his ex-parte assessment order and the findings given by the ld. CIT(A) in appellate order. We have also considered the written submissions filed by the Counsel

Jatinder Nath, Ludhiana vs. Income Tax Officer, Ward-6(4), Ludhiana

In the result, both appeals are allowed for statistical

ITA 729/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh15 Jan 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: None (Adjournment Application)For Respondent: Shri Vivek Vardhan, Addl. CIT DR

Section 144Section 147Section 148Section 249Section 253Section 271(1)(c)Section 3Section 5Section 68

made. Notice was not served upon the assessee or if served, then also no representative was there. The AO has passed an ex-parte assessment order on the basis of his best judgement. When assessee came to know about this assessment order, he filed appeal before

Jatinder Nath, Ludhiana vs. Income Tax Officer, Ward-6(4), Ludhiana, Rishi Nagar

In the result, both appeals are allowed for statistical

ITA 728/CHANDI/2024[2011-12]Status: DisposedITAT Chandigarh15 Jan 2025AY 2011-12

Bench: Shri Rajpal Yadav & Shri Krinwant Sahay

For Appellant: None (Adjournment Application)For Respondent: Shri Vivek Vardhan, Addl. CIT DR

Section 144Section 147Section 148Section 249Section 253Section 271(1)(c)Section 3Section 5Section 68

Amit Kumar Gupta, Ramanujganj, Balrampur vs. Income Tax Officer-1, Korba

ITA 405/RPR/2024[2011-12]Status: DisposedITAT Raipur13 Jan 2025AY 2011-12

Bench: Shri Ravish Soodआयकर अपील सं. / Ita Nos. 404 & 405/Rpr/2024 "नधा"रण वष" / Assessment Years : 2012-13 & 2011-12 Amit Kumar Gupta House No.7, Shetpara, P.O. Ramanujganj, Dist. Balrampur-497 220 (C.G.) Pan: Axbpg1069P .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer-1, Korba (C.G.) ……""यथ" / Respondent

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 127Section 133(6)Section 142(1)Section 144Section 147Section 148Section 69A

dismissed. 7.3. Ground No. 03 and 05: In these grounds the appellant challenged the Assessment proceedings u/s 144 r.w.s. 147 being ex-parte assessment as no notices were received by the appellant and claimed the assessment order as null and void. 7.3.1 On perusal of assessment order that a notice

Amit Kumar Gupta, Ramanujganj, Balrampur vs. Income Tax Officer-1, Korba

ITA 404/RPR/2024[2012-13]Status: DisposedITAT Raipur13 Jan 2025AY 2012-13

For Appellant: Shri G.S. Agrawal, CAFor Respondent: Smt. Anubhaa Tah Goel, Sr. DR

Section 127Section 133(6)Section 142(1)Section 144Section 147Section 148Section 69A

Gourishankar Education Society, Satara vs. CIT Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1235/PUN/2024[2014-15]Status: DisposedITAT Pune10 Jan 2025AY 2014-15

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.1234 & 1235/Pun/2024 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Gourishankar Education Vs. Cit, Exemption, Pune. Society, Panchganga Apartment, Opp. Axis Bank, Radhika Road, Satara- 415001. Pan : Aaatg6668A Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Amol Khairnar Date Of Hearing : 21.11.2024 Date Of Pronouncement 10.01.2025 : आदेश / Order Per Vinay Bhamore, Jm: These Appeals Filed By The Assessee Are Directed Against The Separate Orders Dated 30.03.2024 Passed By Ld. Cit, Exemption, Pune U/S 263 Of The It Act For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals Of The Assessee, Therefore, We Proceed To Dispose Of The Same By This Common Order. 3. First, We Shall Take Up The Appeal Of The Assessee In Ita No.1234/Pun/2024 For A.Y. 2013-14 For Adjudication.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 12ASection 13(2)(a)Section 133ASection 147Section 148Section 263

violated. Since the assessee did not reply to any of the notices, the Assessing Officer passed ex-parte assessment order u/s 147 r.w.s. 144 of the IT Act on 16.03.2022 by making the addition of Rs.3.30 crores thereby assessing total income at Rs.3.30 crores. The assessee preferred first appeal before

Gourishankar Education Society, Satara vs. CIT Exemption, Pune

In the result, the appeal filed by the assessee in ITA

ITA 1234/PUN/2024[2013-14]Status: DisposedITAT Pune10 Jan 2025AY 2013-14

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Amol Khairnar

Section 12ASection 13(2)(a)Section 133ASection 147Section 148Section 263

Harjit Singh, Ludhiana vs. Income Tax Officer Ward 6(1), Mohali, Punjab

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

ITA 128/CHANDI/2024[2012-13]Status: DisposedITAT Chandigarh09 Jan 2025AY 2012-13

Bench: SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं . / ITA No.128/Chd/2024 निर्धारण वर्ष / Assessment Year : 2012-13 Harjit Singh C/o M/s VV Bhalla & Company, E-64, Rishi Nagar, Ludhiana- 141001 स्थायी लेखा सं./PAN NO: BLAPS8802E अपीलार्थी/Appellant बनाम The ITO Ward 6(1), Mohali प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by : Shri Pankaj Bhalla, C.A राजस्व की ओर से / Revenue by : Shri Vivek Vardhan, JCIT सुनवाई की तारीख/Date of Hearing : 01/01/2025 उदघोषणा की तारीख/Date of Pronouncement :

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Vivek Vardhan, JCIT

Section 144Section 148Section 249(4)Section 249(4)(b)

wrongly dismissed the appeal invoking the provisions of Section 249(4) of the Act. 6. It was further submitted that since ex-parte assessment order has been passed by the AO, the matter may be set aside to the file of the AO to examine the same on merits

Yatinbhai Pramukhbhai Patel, Ahmedabad vs. The ACIT, Circle-3(3), Ahmedabad

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

ITA 434/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad09 Jan 2025AY 2017-18

Bench: Ms. Suchitra Kamble & Shri Makarand V. Mahadeokarआयकर अपील सं/Ita No.434/Ahd/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Yatinbhai Pramukhbhai Patel The Acit बनाम / V/S. Circle-3(3) 2, Parivar Society Part-2 Near Premchand Nagar Row-House, Ahmedabad – 380 015 Ahmedabad – 380 015 स्थायी लेखा सं./Pan: Adrpp 8846 K अपीलार्थी/ (Appellant) प्रत्यर्थी/ (Respondent) Assessee By : Shri Mehul Thakkar, Ar Revenue By : Shri Rignesh Das, Sr.Dr सुनवाई की तारीख / Date Of Hearing : 07/01/2025 घोषणा की तारीख / Date Of Pronouncement: 09/01/2025 आदेश/Order Per Makarand V. Mahadeokar, Am: This Appeal By The Assessee Arises Out Of The Order Dated 09/01/2024 Passed By The Commissioner Of Income Tax (Appeal), National Faceless Appeal Centre, Delhi (Nfac) [Hereinafter Referred To As “Cit(A)"] Confirming The Order Passed By The Assessing Officer (Hereinafter Referred To As "Ao") Under Section 144 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") For The Assessment Year 2017-18.

For Appellant: Shri Mehul Thakkar, ARFor Respondent: Shri Rignesh Das, Sr.DR

Section 142(1)Section 143(2)Section 144Section 68

calling details regarding cash deposits. The assessee failed to respond to multiple notices and show-cause notices, leading to an ex-parte assessment under Section 144 of the Act. In the assessment order dated 09/12/2019, the AO made the following additions: Unexplained Cash Deposits: 2. 1. Rs.11

Dinesh Kumar Singh, Raigarh vs. Income Tax Office, Raigarh

In the result, appeal filed by the assessee is dismissed in terms of the aforesaid observations

ITA 426/RPR/2024[2012-13]Status: DisposedITAT Raipur08 Jan 2025AY 2012-13

Bench: Shri Ravish Soodआयकर अपील सं. / Ita No.426/Rpr/2024 "नधा"रण वष" / Assessment Year : 2012-13 Dinesh Kumar Singh Sonumuda, Kali Mandir, Ward No.42, Raigarh (C.G.)-496 001 Pan: Cqmps5008L .......अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer, Ward-1, Raigarh (C.G.) ……""यथ" / Respondent

For Appellant: Shri Sunil Kumar Agrawal, CA a/wFor Respondent: Dr. Priyanka Patel, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 151Section 151(1)

visited with an ex-parte order u/ss.147/144 of the Act, dated 24.11.2018. The assessee despite having burnt his fingers and having suffered an ex-parte assessment order, however continued with his casual approach and lackadaisical conduct wherein by not participating in the 7 Dinesh Kumar Singh Vs. ITO, Ward

Lanco Rithwik Joint Venture, Hyderabad vs. Income Tax Officer, Ward-14(1), Hyderabad

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

ITA 897/HYD/2024[2018-19]Status: DisposedITAT Hyderabad08 Jan 2025AY 2018-19

Bench: Shri Manjunatha G & Shri Ravish Sood

For Appellant: Sri Mohd. Afzal, AdvocateFor Respondent: Sri Madan Mohan Meena,Sr. AR

Section 142(1)Section 144Section 147Section 148Section 250Section 69A

into bank account amounting to Rs.65,55,000/- without providing 4 ITA.No.897/Hyd./2025 adequate opportunity of hearing to the assessee and passed ex-parte assessment order dated 14.03.2022. Further, during the course of appellate proceedings before the learned CIT(A), the learned CIT(A) has provided various opportunities

Inner Wheel Club of Delhi Mid Town, New Delhi vs. ACIT-CPC-Banglore, Banglore

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

ITA 1103/DEL/2024[2021-22]Status: DisposedITAT Delhi07 Jan 2025AY 2021-22

Bench: Shri Prakash Chand Yadav & Shri Naveen Chandra

For Appellant: NoneFor Respondent: Shri Vikram Singh Sharma, Sr DR

Section 143(1)Section 143(2)Section 144Section 271ASection 68

proceedings Page 5 of 9 ITA No. 1103/DEL/2022 [A.Y 2017-18] The Dy. C.I.T Vs. Shri Anil Kumar Goel and taxed in the Ex-parte assessment order have been taxed during the previous years. It is quite evident from the copies of form

M/S Surya World Educational Research and Charitable Institute, Rajpura vs. DCIT, CC-I, Chandigarh

In the result, appeal of the assessee is allowed

ITA 877/CHANDI/2018[2009-10]Status: DisposedITAT Chandigarh07 Jan 2025AY 2009-10

Bench: Shri Rajpal Yadav

For Appellant: Shri A.K. Sood, CAFor Respondent: Shri Vivek Vardhan, Addl. CIT

Section 144Section 147Section 148

A.Y.2012-13 4 19.08.2019, 09.09.2019 and 20.09.2019 and subsequently a show cause notice dated 15.12.2019 issued for 17.12.2019 was also not complied with and ex-parte assessment u/s 144 was framed at an income of Rs. 32,59,450/-, which includes addition on account of unexplained time deposit treated as income