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Facts
The appeals involved two assessees, Shri Om Sai Infrapromoters Pvt. Ltd. and Shri Om Sai Infravision Pvt. Ltd., for assessment years 2014-15, 2015-16, 2017-18, and 2018-19. The matters were set ex-parte by the CIT(A) as the assessees did not appear.
Held
The Tribunal noted that the CIT(A)'s proceedings were ex-parte and that there was a possibility of communication gaps due to the new hearing system. Consequently, the Tribunal restored the appeals back to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred in proceeding ex-parte without ensuring proper communication and whether appeals should be restored for fresh adjudication.
Sections Cited
250(6), 271(1)(c)
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
ORDER Per Bench: The instant batch of eight appeals involves twin assessees herein, namely, Shri Om Sai Infrapromoters Pvt. Ltd. and Shri Om Sai Infravision Pvt. Ltd. All other relevant details thereof stand tabulated as under: to 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. to 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd. Sl. A.Y. ITA Nos. Appellant Respondent Order passed Proceeding No. against s u/s 1. 2014-15 110/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271(1)(c) Infrapromoters DIN & order No. Pvt. Ltd. ITBA/APL/S/250/ 2024-25 / 1070216020(1) Dated 08.11.2024 2. 2015-16 111/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271(1)(c) Infrapromoters DIN & order No. Pvt. Ltd. ITBA/APL/S/250/ 2024-25 / 1070216357(1) Dated 08.11.2024 3. 2017-18 112/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271AAC1 Infrapromoters DIN & order No. Pvt. Ltd. ITBA/APL/S/250/ 2024-25 / 1070216111(1) Dated 08.11.2024 4. 2018-19 113/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271AAC1 Infrapromoters DIN & order No. Pvt. Ltd. ITBA/APL/S/250/ 2024-25 / 1070216527(1) Dated 08.11.2024 5. 2014-15 114/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271(1)(c) Infravision Pvt. DIN & order No. Ltd. ITBA/APL/S/250/ 2024-25 / 1070215145(1) Dated 08.11.2024 6. 2015-16 115/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271(1)(c) Infravision Pvt. DIN & order No. Ltd. ITBA/APL/S/250/ 2024-25 / 1070215401(1) Dated 08.11.2024 7. 2017-18 116/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271AAC1 Infravision Pvt. DIN & order No. Ltd. ITBA/APL/S/250/ 2024-25 / 1070215637(1) Dated 08.11.2024 8. 2018-19 117/Del/2025 Shri Om Sai DCIT CIT(A), Delhi-23, 271AAC1 Infravision Pvt. DIN & order No. Ltd. ITBA/APL/S/250/ 2024-25 / 1070215737(1) Dated 08.11.2024
Cases called twice. None appears at the assessees behest.
They are accordingly proceeded ex-parte. to 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. to 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd.
It emerges at the outset during the course of hearing that the learned CIT(A)’s identical detailed discussion has proceeded ex-parte against the assessees thereby affirming the Assessing Officer’s action levying the corresponding penalty(ies) herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the learned CIT(A) to first frame points of determination followed by a detailed discussion thereupon.
Mr. Chand vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessees had not filed any explanation or evidence supporting it’s case and therefore, their instant appeals deserve to be dismissed.
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessees, possibility of some communication gaps between the taxpayer(s) and the arguing counsel involving the newly introduced system of faceless/hybrid hearings, could not be altogether ruled out.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessees all instant appeals back to the CIT(A) for his afresh appropriate to 113/Del/2025 Shri Om Sai Infrapromoters Pvt. Ltd. to 117/Del/2025 Shri Om Sai Infravision Pvt. Ltd. adjudication, within three effective opportunities subject to a rider that the taxpayers shall plead and prove the case at their own risk and responsibility, in consequential proceedings. Ordered accordingly.