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Facts
The assessee's appeal for Assessment Year 2012-13 was heard ex-parte as the assessee's representative did not appear. The CIT(A)/NFAC had also proceeded ex-parte against the assessee in its order.
Held
The Tribunal acknowledged the possibility of communication gaps due to the new faceless hearing system and, in the interest of justice, restored the appeal to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the lower appellate authority's ex-parte decision was justified given potential communication issues with the assessee.
Sections Cited
147, 144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Ravinder Singh, Vs Income Tax Officer, H. No. 1125, Sector-15, Ward-5, Sonipat, Haryana-131001 Sonipat, Haryana-131001 (APPELLANT) (RESPONDENT) PAN No. BJYPS7831R Assessee by: None Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 02.06.2025 ORDER
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1057558861(1) dated 31.10.2023, in proceedings u/s 147 r.w.s. 144 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 lower appellate adjudication as contemplated u/s 250(6) of the
Mr. Yogeshwar 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.