ASHOK KUMAR,DELHI vs. ITO WARD-44(1), DELHI

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.