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Facts
The assessee filed twin appeals for AY 2017-18 against CIT(A) orders which stemmed from ex-parte assessment proceedings under Section 144 and 271AAC1 of the Income Tax Act. The assessee failed to appear or submit evidence before both the Assessing Officer and during the lower appellate proceedings.
Held
The Tribunal acknowledged the ex-parte proceedings and the possibility of communication gaps. In the interest of justice, it restored the appeals to the Assessing Officer for fresh adjudication, granting the assessee three effective opportunities to present their case at their own risk and responsibility.
Key Issues
Whether the ex-parte assessment proceedings and subsequent appellate orders should be set aside and the case remanded for fresh adjudication due to the assessee's non-appearance and lack of evidence.
Sections Cited
144, 271AAC1, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Asstt. Year : 2017-18 : Asstt. Year : 2017-18 Ashok Kumar, Vs Income Tax Officer, RZ K-107, Gali No. 10A, Kamal Park Ward-44(2), Sagarpur, Uttam Nagar, New Delhi New Delhi-110045 (APPELLANT) (RESPONDENT) PAN No. APLPK1103J Assessee by : None Revenue by : Sh. Om Prakash, Sr. DR Date of Hearing: 30.07.2025 Date of Pronouncement: 30.07.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals & 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 & 782/Del/2025 Ashok Kumar 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.