Assessing Officer can’t pass an Ex Parte order without Mentioning any reason for Confirming Addition on Merits: ITAT [Read Order]

The Income Tax Appellate Tribunal Kolkata bench recently pronounced that Assessing Officer cannot pass an ex parte order without mentioning any reason for confirming the addition on merits under the Income Tax Act, 1961.

Assessee is the proprietor of M/s United Trading who doesn’t appeared before CIT (A) and he was in out of station to reply the order passed u/s. 250 of the Act by the Ld. CIT(A).

Now the assessee pleaded before the tribunal for one more opportunity may be considered to appear before the CIT (A).

On perusal of appellate order the tribunal bench including Accountant Member Waseem Ahmed and Judicial Member S.S.Viswanethra Ravi found that CIT (A) affirmed the action of Assessing Officer ex parte without mentioning any reason for confirming the same on merits and also added that provisions of Section 250(6) of the Act require the Commissioner (Appeal) to dispose of the appeal in writing with reasoning.

The division bench pointed out the CIT (A) should have given another opportunity to the assessee to appear before him to explain his points of contentions.