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Facts
The assessee's appeal for AY 2012-13 arose against an order passed by the CIT(A)/NFAC in proceedings under sections 143(3) and 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.
Held
The Tribunal noted that the lower appellate authority had proceeded ex-parte against the assessee. Considering the possibility of communication gaps due to the new faceless hearing system, the Tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the lower appellate authority was justified in proceeding ex-parte against the assessee without ensuring proper communication, and whether the appeal should be restored for fresh adjudication.
Sections Cited
143(3), 147, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Krishan Verma, Vs Income Tax Officer, R/o Door No. 467A, Ward No. 18, Ward-2, New Tara Nagar, Sonepat, Sonepat, Haryana Haryana-132001 (APPELLANT) (RESPONDENT) PAN No. ACYPV9888K Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 03.07.2025 Date of Pronouncement: 03.07.2025 ORDER
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1057765782(1) dated 07.11.2023, in proceedings u/s 143(3) r.w.s. 147 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 Krishan Verma lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the CIT(A)/NFAC to first frame points of determination followed by a detailed discussion thereupon.
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.