KUBER PLANTERS LIMITED,DELHI vs. DCIT CIRCLE 13(1), DELHI

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ITA 1911/DEL/2024Status: DisposedITAT Delhi28 May 2025AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

Recognizing the possibility of communication gaps in the newly introduced faceless hearing system, the Tribunal, in the interest of justice, restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee is to be granted three effective opportunities to present their case, albeit at their own risk and responsibility.

What were the facts?

The assessee appealed against an ex-parte order passed by the CIT(A)/NFAC for assessment year 2013-14, which upheld additions made by the Assessing Officer under Section 143(3) read with Section 147. No one appeared for the assessee even before the ITAT, leading to ex-parte proceedings at the Tribunal level as well.

What were the issues?

The primary issue was the passing of an ex-parte order by the CIT(A) due to the assessee's non-appearance, raising concerns about ensuring a fair opportunity for the taxpayer within the faceless hearing system.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 28.05.2025Pronounced: 28.05.2025

Date of hearing 28.05.2025 Date of pronouncement 28.05.2025 ORDER This assessee’s appeal for assessment year 2013-14, 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/250/2023-24/1061958266(1), dated 04.03.2024 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

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.

4.

I have given my thoughtful consideration to the foregoing rival stand and I am 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.

5.

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.

6.

This assessee’s appeal is allowed for statistical purposes.

2 | P a g e Order pronounced in the open court on 28th May, 2025

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