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Facts
The assessee's appeal for assessment year 2016-17 arose against an order that involved proceedings under section 143(3) of the Income-tax Act. The case was called twice, but no one appeared on behalf of the assessee, and the proceedings were ex-parte.
Held
The Tribunal condoned the delay in filing the appeal. Considering that the lower appellate authority had proceeded ex-parte, the Tribunal restored the appeal back to the CIT(A)/NFAC for a fresh adjudication within three effective opportunities.
Key Issues
Whether the appeal should be restored to the lower appellate authority due to ex-parte proceedings and potential communication gaps in the faceless assessment system.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER 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 DIN and order no. ITBA/NFAC/S/250/2022-23/1051229890(1), dated 24.03.2023 involving proceedings under section 143(3) 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 proceeded ex-parte.
For the reasons stated in the assesses’s condonation averments, delay of 719 days in filing of instant appeal is hereby condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s in its lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
I have given my thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) 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.