RAJENDER KUMAR JAIN,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -61(1), DELHI

This assessee’s appeal for assessment year 2014-15, 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/250/2023-24/1056026849(1), dated 13.09.2023 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Delay of 413 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).

Mr. Dhanesta, learned departmental representative vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any cogent evidence supporting it’s case; and, therefore, it’s instant appeal deserves to be dismissed.

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in it’s lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.

We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(A)/NFAC has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer and the arguing counsel, involving the newly

Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) 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.