ITAT Mumbai Restores Ex Parte Dismissal in Pamps Dairy Case for Fresh Hearing

The “C” Bench of the Income Tax Appellate Tribunal, Mumbai, in Pamps Dairy Private Limited (AY 2013–14), set aside an ex parte appellate order and remanded the matter for fresh adjudication.

Ex Parte Order by CIT(A) Challenged

The assessee challenged the order dated 30 October 2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, which had dismissed its appeal due to non-appearance. The original assessment had been completed under sections 147, 144 and 144B of the Income-tax Act. Before the Tribunal, the assessee submitted an affidavit from its Director explaining that due to severe financial stress and ongoing negotiations with bankers in respect of group concerns, the management could not attend to appellate notices. This led to the ex parte dismissal of the appeal. The assessee clarified that the non-attendance was unintentional and undertook to ensure timely compliance in future proceedings.

Tribunal Grants One More Opportunity

Considering the affidavit and submissions, the Tribunal held that in the interest of justice, the assessee should be granted one final opportunity to contest the addition on merits. The ITAT set aside the impugned order and restored the matter to the file of the CIT(A) for de novo adjudication. The Tribunal directed that no order should be passed without granting reasonable opportunity of hearing. It also instructed the assessee to update its email address and appear on all scheduled hearing dates without default.

Accordingly, the appeal was allowed for statistical purposes.