ZAHEER MOHD,KHURJA vs. ITO WARD 3(2), BULANDSHAHR

Case called twice. None appears at the assessee’s behest. He 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 appeals back to the CIT(A)/NFAC for its 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. These assessee’s twin appeals ITA Nos.2143 & 2144/Del/2025 are allowed for statistical purposes.