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Facts
The assessee's twin appeals arise against the CIT(A)/NFAC's orders, which were passed ex-parte, affirming the Assessing Officer's additions. The assessee was absent during the hearing.
Held
The Tribunal held that due to the ex-parte nature of the order and the possibility of communication gaps in the new faceless system, it was appropriate to restore the appeals to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the appeals should be restored to the CIT(A)/NFAC for fresh adjudication given the ex-parte order and potential communication issues with the new faceless system.
Sections Cited
147, 144, 271(1)(c)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 28.05.2025 Date of pronouncement 28.05.2025 ORDER These assessee’s twin appeals & 2144/Del/2025 for assessment year 2009-10, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 10.06.2024, having DINs and orders no. ITBA/NFAC/S/250/2024-25/1065517845(1) and ITBA/NFAC/S/ 250/2024-25/1065518095(1), involving proceedings under sections 147 r.w.s. 144 and 271(1)(c) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
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 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. 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 & 2144/Del/2025 are allowed for statistical purposes.
2 | P a g e Order pronounced in the open court on 28th May, 2025