ASHOK KUMAR,DELHI vs. ITO WARD-44(2), DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Per Satbeer Singh Godara, Judicial Member:
These assessee’s twin appeals
ITA
Nos.
781
&
782/Del/2025, for Assessment Year 2017-18, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-
25/1071259301(1) & 1071339874(1) dated 16.12.2024 and 18.12.2024, in proceedings u/s 144 and 271AAC1 of the Income Tax Act, 1961 (in short “the Act”), respectively.
Cases called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned Assessing Officer’s detailed discussion has proceeded ex-parte against the assessee u/s 144 of the Act
ITA Nos. 781 & 782/Del/2025
Ashok Kumar
2
thereby making the corresponding disallowances/additions herein. The assessee also does not appear to have either filed all of his supportive evidence in the lower appellate proceedings as well so as to substantially involve section 250(6) of the Act. Mr. Om Prakash vehemently argues during the course of hearing that the assessee had not filed any explanation or evidence supporting his case and therefore, his instant appeal deserves to be dismissed.
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the Assessing Officer had proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel, could not be altogether ruled out.
Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the Assessing Officer for it’s 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.
ITA Nos. 781 & 782/Del/2025
Ashok Kumar
3
6. These assessee’s twin appeals
ITA
Nos.
781
&
782/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 30/07/2025. (Avdhesh Kumar Mishra) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 30/07/2025
*Subodh Kumar, Sr. PS*