B. A. International Vs DCIT (ITAT Dehradun)
Ex-Parte Disposal Without Merits Unsustainable: Appeal Restored to CIT(A) for Fresh Decision
Dehradun ITAT in B. A. International vs. DCIT, Circle-1(3)(1), Haridwar (ITA No. 138/DDN/2025, AY 2015-16, order dated 17-12-2025) set aside the ex-parte appellate order and restored the matter to the file of CIT(A), holding that dismissal of appeal without adjudicating grounds on merits violates principles of natural justice.
The Assessee’s assessment was completed by determining income at ₹69.81 lakh as against returned income of ₹63.35 lakh. Appeal before CIT(A) was decided ex-parte, as the Assessee did not participate in appellate proceedings. However, ITAT noted that CIT(A) failed to decide all grounds raised in the appeal on merits, which is a mandatory requirement u/s 250(6).
Though the Assessee did not appear even before ITAT, Tribunal held that non-appearance cannot absolve the appellate authority from its statutory duty to pass a reasoned order. Accordingly, in the interest of justice, ITAT remanded the matter to CIT(A) with a direction to decide the appeal afresh on merits after granting reasonable opportunity of hearing.
The appeal was thus partly allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DEHRADUN
The present appeal is filed by the assessee against the order of the Commissioner o f Income Tax Appeal, Addl. JCIT(A), Bhubaneswar [‘Ld . CIT(A)’ for short] dated 05 .06.2025 for the Assessment Year 2015-16.
