Ex parte is a Latin legal term meaning “from (by or for) one party”. Under Indian income tax laws, Ex Parte order is known as best judgment order given u/s 144 of the I T Act. The ex parte order or best judgment order is passed by A.O when the assessee is not appearing or not responding the notices or not furnishing the papers or documents required to assess his/her/its income . The circumstances are clearly given u/s 144 as under :
“144.Best judgment assessment.
(1) If any person-
(a) fails to make the return required under sub-section (1) of section 139 and has not made a return or a revised return under sub-section (4) or sub-section (5) of that section, or
(b) fails to comply with all the terms of a notice issued under sub-section (1) of section 142 or fails to comply with a direction issued under sub-section (2A) of that section, or
(c) having made a return, fails to comply with all the terms of a notice issued under sub-section (2) of section 143,
the Assessing Officer, after taking into account all relevant material which the Assessing Officer has gathered, shall, after giving the assessee an opportunity of being heard, make the assessment of the total income or loss to the best of his judgment and determine the sum payable by the assessee on the basis of such assessment:
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