Loading judgment…
Facts
The assessee's appeal for AY 2022-23 arose against an order of the CIT(A) which was passed ex-parte. The assessee did not appear at the hearing, and the appeal was proceeded ex-parte.
Held
The Tribunal restored the appeal to the CIT(A) for fresh adjudication, allowing the assessee three effective opportunities to present their case. The Tribunal noted the possibility of communication gaps due to the new faceless hearing system.
Key Issues
Whether the appeal should be restored to the CIT(A) for fresh adjudication due to ex-parte proceedings and potential communication gaps in the faceless regime.
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
Date of hearing 26.05.2025 Date of pronouncement 26.05.2025 ORDER 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.
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.
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.