Promising Exports Pvt. ltd. Vs. DCIT, Circle 11(1)

Parties Involved

Facts Summary

This is an appeal preferred by the assessee, Promising Exports Pvt. Ltd., against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 27.03.2025 for the Assessment Year 2013-14. The appeal was filed with a delay of 16 days, but the delay was condoned as it was found to be for bonafide and genuine reasons. The counsel for the assessee argued that the Ld. CIT (A) passed an ex-parte order without deciding the issue on merit, thereby violating Section 250(6) of the Income-tax Act, 1961. The learned Authorized Representative prayed that the order passed by the Ld. CIT (A) is not sustainable and that the appeal should be restored to the file of the Ld. CIT (A) for a decision on merit. The learned DR agreed that the appeal was dismissed ex-parte and left the issue to the wisdom of the Bench.…

Legal Issues

• 1. Whether the Ld. CIT (A) passed an ex-parte order without deciding the issue on merit, thereby violating Section 250(6) of the Income-tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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