RESIDENT WELFARE ASSOCIATION,NOIDA vs. ITO WARD 2(2), NOIDA

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ITA 3350/DEL/2025Status: DisposedITAT Delhi24 July 2025AY 2011-12Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the lower appellate authority proceeded ex-parte against the assessee. Considering the possibility of communication gaps due to the new faceless hearing system, the Tribunal decided to restore the appeal to the CIT(A)/NFAC for a fresh adjudication.

What were the facts?

The assessee's appeal was filed against the order of the CIT(A)/NFAC for AY 2011-12. The proceedings were initiated under Section 143(3) r.w.s. 147 of the Income-tax Act. The case was called twice, and no one appeared on behalf of the assessee, leading to an ex-parte proceeding.

What were the issues?

Whether to restore the appeal to the CIT(A)/NFAC for fresh adjudication when the assessee did not appear and the proceedings were ex-parte, considering the new faceless hearing system.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 24.07.2025Pronounced: 24.07.2025

Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER This assessee’s appeal for assessment year 2011-12, 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/250/2024-25/1074473806(1), dated 13.03.2025 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

2.

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.

3.

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.

4.

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 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.

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