BHUPENDER SINGH,GAUTAM BUDH NAGAR vs. THE ITO WARD, 5(1)(2), GAUTAM BUDH NAGAR, GAUTAM BUDH NAGAR
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13 Sh. Bhupender Singh, Vishal Store Chipyana Road, Near Bharat Tent House, Gautam Budh Nagar, Uttar Pradesh Vs. Income Tax Officer, Ward-5(1)(2), Gautam Budha Nagar PAN: AOOPS4357Q (Appellant)
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-
7,
Mumbai’s
DIN and order no.
ITBA/APL/S/250/2024-
25/1071734408(1), dated 31.12.2024, 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. He is accordingly proceeded ex-parte.
Assessee by None
Department by Sh. Sundeep Dabas, Sr. DR
Date of hearing
08.07.2025
Date of pronouncement
08.07.2025
2 | P a g e
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. 3 | P a g e
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 8th July, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 8th July, 2025. RK/-