ANIL KUMAR VARSHNEY,SAMBHAL vs. ITO WARD 2(5), CHANDAUSI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2017-18 Sh. Anil Kumar Varshney, Prop. M/s. Balaji Electricals, Islam Nagar Road, Bahjoi, Sambhal, Uttar Pradesh Vs. Income Tax Officer, Ward-2(5), Chandausi PAN: AMAPK2054J (Appellant)
This assessee’s appeal for assessment year 2017-18, 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/250/2024-25/1071408940(1), dated
20.12.2024, involving proceedings under section 144 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.
Assessee by None
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
22.07.2025
Date of pronouncement
22.07.2025
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Delay of 74 days in filing the assessee’s instant appeal, is condoned in larger interest of justice and 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 it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall 3 | P a g e plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 22nd July, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 22nd July, 2025. RK/-