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Facts
The appeals were filed against orders of the CIT(A) that were passed ex-parte. The assessee did not appear during the hearings, leading to the ex-parte decisions. The tribunal noted the possibility of communication gaps.
Held
The Tribunal found that the CIT(A) had proceeded ex-parte against the assessee. In the interest of justice, the Tribunal restored the appeals to the CIT(A) for a fresh adjudication, allowing the taxpayers three opportunities to plead their case.
Key Issues
Whether the CIT(A) correctly proceeded ex-parte without proper communication, and if the appeals should be restored for fresh adjudication.
Sections Cited
153A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
Date of hearing 23.06.2025 Date of pronouncement 23.06.2025 ORDER PER SATBEER SINGH GODARA, JM These twin appeals 1723/Del/2023 pertaining to different as many assessees, namely, “M/s. DPL Builders Pvt. Ltd.” and “M/s. DPL Developers Pvt. Ltd.” for assessment years 2015-16 and 2013-14 are directed against the Commissioner of Income Tax (Appeals)-23 [in short, the “CIT(A)”], New Delhi’s orders dated 01.05.2023 and 02.05.2023 passed in case nos. CIT(A), Delhi-23/10868/2014-15 and CIT(A), Delhi-23/10088/2012-13; respectively, involving proceedings under section 153A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Cases called twice. None appears at the assessees’ behest. They are accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned CIT(A)’s detailed discussion in 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) has proceeded ex-parte against the assessee, possibility of some communication gaps between