RAJNI GUPTA,NEW DELHI vs. INCOME TAX OFFICER WARD 34(2), NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRAAssessment Year: 2011-12 Rajni Gupta, 59/12, Prabhat Road, Karol Bagh, Delhi Vs. Income Tax Officer, Ward-34(2), New Delhi PAN: AEDPR6504D (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2011-12, 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/250/2023-24/1055375753(1), dated
24.08.2023 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by None
Department by Ms. Harpreet Kaur Hansra, Sr. DR
Date of hearing
05.05.2025
Date of pronouncement
05.05.2025
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. 3. We have given my thoughtful consideration to the foregoing rival stand and are 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. 4. Faced with this situation, in the larger interest of justice, we 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 5th May, 2025 (NAVEEN CHANDRA) JUDICIAL MEMBER
Dated: 5th May, 2025. RK/-