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Facts
The assessee's appeal for AY 2016-17 arose against an order from the CIT(A) which was passed ex-parte. The assessee contended that there might have been communication gaps due to the new faceless hearing system.
Held
The Tribunal held that given the ex-parte nature of the lower appellate order and the possibility of communication gaps, it was appropriate to restore the appeal to the CIT(A)/NFAC for a fresh adjudication.
Key Issues
Whether the ex-parte order passed by the CIT(A) was justified, and whether the appeal should be restored for a de novo adjudication.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2016-17 Vs. Income Tax Officer, Sh. Dharmender Singh, D-43, Kaushambi, Ward-2(1)(2), Ghaziabad Ghaziabad PAN :CFFPS9820A (Appellant) (Respondent) Assessee by Sh. Vaibhav Jain, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 28.05.2025 Date of pronouncement 28.05.2025 ORDER This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Faridabad [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/S/250/2024-25/1070745844(1), dated 29.11.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
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.
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.