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Facts
The assessee's appeal for AY 2017-18 arose against an order passed by the CIT(A)/NFAC, which proceeded ex-parte against the assessee.
Held
The Tribunal noted the possibility of communication gaps due to the newly introduced system of faceless hearings. Therefore, to serve the interest of justice, the appeal was restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the lower appellate authority erred by proceeding ex-parte against the assessee and whether the appeal should be restored for fresh adjudication considering potential communication gaps.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2017-18 Vs. Income Tax Officer, Sharda Rani, 95-97, 3rd Floor, Ravee Ward-4, Arcade Building, Green Hissar Square Market, Hisar PAN :AIQPR1180C (Appellant) (Respondent) Assessee by Sh. Samyak Jain, Adv. Department by Sh. Yogeshwar Sharma, Sr. DR Date of hearing 14.05.2025 Date of pronouncement 14.05.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Noida’s DIN and order no. ITBA/APL/S/250/2023- 24/1061656596(1), dated 28.02.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
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.
Learned departmental representative 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.
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.