RAJENDER KUMAR JAIN,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE -61(1), DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2014-15 Sh. Rajender Kumar Jain, AG-24, Ring Road, Shalimar Bagh, Delhi Vs. DCIT, Circle-61(1), New Delhi PAN: AAGPJ8478B (Appellant)
PER SATBEER SINGH GODARA, JM
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’).
Assessee by None
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
26.06.2025
Date of pronouncement
26.06.2025
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Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
2. 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).
3. 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.
4. 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.
5. 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
3 | P a g e introduced system of faceless hearings, could not be altogether ruled out.
6. 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.
7. This assessee’s instant appeal is allowed for statistical purposes.
Order pronounced in the open court on 26th June, 2025 (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 26th June, 2025. RK/-