ANIL KUMAR,GURGAON vs. INCOME TAX OFFICER WARD 1(2) GURGAON, GURGAON

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.
2. For the reasons stated in the assesses’s condonation averments, delay of 719 days in filing of instant appeal is hereby
Assessee by None
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
24.07.2025
Date of pronouncement
24.07.2025
2 | P a g e condoned in light of Collector, Land & Acquisition vs. Mst. Katiji &
Others (1987) 167 ITR 471 (SC).
3. 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.
4. 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.
5. Faced with this situation, I deem it appropriate, in the larger interest of justice, 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 3 | P a g e responsibility, in consequential proceedings. Ordered accordingly.
6. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 24th July, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 24th July, 2025. RK/-