DIVEY DIPTI CHOPRA,DELHI vs. DCIT, CIRCLE-11(1), DELHI

PER SATBEER SINGH GODARA, JM

These assessee’s twin appeals
ITA
Nos.
5442
&
5443/Del/2024 for assessment years 2011-12 & 2012-13, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 27.09.2024 having DINs and orders no.
ITBA/NFAC/S/250/2024-25/1069184649(1) and ITBA/NFAC/S
/250/2024-25/1069184520(1) involving proceedings under Assessee by None
Department by Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
27.05.2025
Date of pronouncement
27.05.2025

ITA Nos.5442 & 5443/Del/2024
2 | P a g e sections 143(3) r.w.s. 147 and 147 r.w.s. 144 of the Income-tax Act,
1961 (hereinafter referred to as ‘the Act’), respectively.
2. Cases called twice. None appears at the assessee’s behest.
She is accordingly proceeded ex-parte.
3. It next emerges during the course of hearing with the able assistance coming from the Revenue side that the CIT(A)/NFAC has invoked section 249(4)(b) of the Act for rejecting the assessee’s lower appeal in limine for want of a payment of his admitted advance tax.
4. Learned departmental representative could hardly dispute that there is no indication in the CIT(A)/NFAC’s order quantifying the assessee’s liability of advance tax or any prior notice or opportunity granted to him to this clinching effect.
5. Faced with this situation, we deem it appropriate to restore the assessee’s instant twin appeals 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.

ITA Nos.5442 & 5443/Del/2024
3 | P a g e

Dated: 27th May, 2025. RK/-