MITTAL HOTELS PVT LTD,DELHI vs. CIT(APPEALS), DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2022-23 M/s. Mittal Hotels Pvt. Ltd., Central Market, Plot No. 3 & Plot No. 4, 1st Floor, Ashok Vihar, Phase-I, Delhi Vs. Commissioner of Income Tax (Appeals), New Delhi PAN :AAACM4730G (Appellant)
This assessee’s appeal for assessment year 2022-23, arises against the Commissioner of Income Tax (Appeals)-24 [in short, the “CIT(A)”], New Delhi’s order dated 06.01.2025 passed in case no.
CIT(A), Delhi-24/10064/2021-22, involving proceedings under section 143(3) 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.
Assessee by None
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
26.05.2025
Date of pronouncement
26.05.2025
2 | P a g e
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. 3 | P a g e
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 26th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 26th May, 2025. RK/-