ITAT Remands Ex-Parte CIT(A) Order for De Novo Adjudication

The ITAT Raipur Bench set aside the ex parte order and remanded the case for fresh adjudication, directing compliance. An appeal was also allowed for statistical purposes.

The present appeal has been filed by Anket Pagariya (Appellant) against the Assistant Commissioner of Income Tax (Respondent) in the Income Tax Appellate Tribunal (ITAT) Raipur Bench “SMC”, before Shri Partha Sarathi Chaudhury (Judicial Member). The case is related to the assessment year 2018-19 and was decided on December 12, 2025. The appeal is filed against the order dated September 1, 2025, passed by the CIT(A).

The assessee filed an appeal before the CIT(A). However, no one appeared from the assessee’s side, and no requests for adjournment were received by the CIT(A) during the seven hearings. So, the CIT(A) passed an ex parte order.

The aggrieved assessee approached the ITAT. It noted that the CIT(A) had passed an ex parte order due to repeated non-compliance by the assessee. Even after multiple hearing notices were issued over several years, the assessee did not file any submissions.

Considering the earlier cases, such as Prayag Thermoplasts Pvt. Ltd. vs. ACIT and Brajesh Singh Bhadoria vs. ACIT of the ITAT (Raipur), which held that ex parte appellate orders should generally be set aside. Tribunal set aside the CIT(A) order, and the matter was remanded for de novo adjudication.

ITAT clearly directed the assessee that this is the final and last opportunity for him to comply. ITAT allowed the appeal for statistical purposes, and the case was sent back for fresh consideration by the CIT(A).