BHUPENDER SINGH,GAUTAM BUDH NAGAR vs. THE ITO WARD, 5(1)(2), GAUTAM BUDH NAGAR, GAUTAM BUDH NAGAR

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ITA 2434/DEL/2025Status: DisposedITAT Delhi08 July 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the ex-parte order might be due to communication gaps, especially with the new faceless hearings system. In the interest of justice, the appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an ex-parte order of the CIT(A)/NFAC, which affirmed the AO's disallowances. The case was called twice, but no one appeared on behalf of the assessee.

What were the issues?

Whether the ex-parte order passed by the CIT(A) was justified, considering the possibility of communication gaps in a faceless hearing system, and if the appeal should be restored for a fresh adjudication.

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: 08.07.2025Pronounced: 08.07.2025

Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 ORDER 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.

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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