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Facts
The assessee's appeal arose from an ex-parte order passed by the CIT(A)/NFAC. The case was called twice, and the assessee did not appear, leading to an ex-parte proceeding. The respondent's counsel argued for dismissal, stating the assessee failed to provide explanations or evidence.
Held
The Tribunal acknowledged the possibility of communication gaps due to the faceless hearing system. In the interest of justice, the Tribunal decided to restore the appeal to the CIT(A)/NFAC for a fresh adjudication, providing the assessee with three effective opportunities to present their case.
Key Issues
Whether the assessee should be proceeded ex-parte without adequate opportunity, and if the appeal should be restored for fresh adjudication due to potential communication gaps in faceless proceedings.
Sections Cited
147, 144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2017-18 Bharat Bhushan Bhatia, Vs Income Tax Officer, 10, Hathi Khana, Chandni Chowk, Civic Centre, Baratooti, Delhi-110006 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AEDPB0539G Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER
This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/10738804759(1) dated 28.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Case 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 CIT(A)/NFAC’s detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do I find any substantive lower appellate adjudication as contemplated u/s 250(6) of the
Mr. Manoj Kumar vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case and therefore, his instant appeal deserves to be dismissed.
I have given our thoughtful consideration to the foregoing rival stand 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.
Faced with this situation, in the larger interest of justice, I deem it appropriate 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.