SARTHAK JAIN,DELHI vs. ITO,WARD-35(5), DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2018-19 Sh. Sarthak Jain, 235, G.T. Karnal Road, Vardhman Fortune Mall, Industrial Ares, Delhi Vs. National Faceless Appeals Centre, Delhi PAN :ASPPJ3131N (Appellant)
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1071258237(1), dated
16.12.2024 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Assessee by None
Department by Sh. Yogeshwar Sharma, Sr. DR
Date of hearing
14.05.2025
Date of pronouncement
14.05.2025
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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. Mr. Sharma vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case. 5. 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. 6. 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 3 | P a g e 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. 7. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 14th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 14th May, 2025. RK/-