MAHINDER SINGH,KARNAL vs. INCOME TAX OFFICER, WARD 03, KARNAL
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2016-17 Sh. Mahinder Singh, VPO Khanpur, Distt. Karnal, Haryana Vs. Income Tax Officer, Ward-03, Karnal PAN: FNVPS8005J (Appellant)
This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 04.06.2024 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly decided ex-parte.
Delay of 243 days in filing of the instant appeal is condoned in the larger interest of justice and in light of Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 18.08.2025 Date of pronouncement 18.08.2025 2 | P a g e
Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167
ITR 471 (SC).
3. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in it’s order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
4. Learned departmental representative during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case; and, therefore, his instant appeal deserves to be dismissed.
5. I have given my thoughtful consideration to the foregoing rival stand and is of the considered view that since the CIT(A)/NFAC has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out.
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Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 7. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 18th August, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 18th August, 2025. RK/-