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Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC. The CIT(A) had proceeded ex-parte against the assessee.
Held
The Tribunal held that due to the possibility of communication gaps in the online hearing system, it was appropriate to restore the appeal back to the CIT(A) for fresh adjudication.
Key Issues
Whether the ex-parte order passed by the CIT(A) was justified given potential communication issues in the new online hearing system, and if the appeal should be restored for fresh adjudication.
Sections Cited
143, 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2023-24/1054699012(1) dated 28.07.2023, in proceedings u/s 143/147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It is noticed that during the course of hearing with the able assistance coming from both the parties that learned CIT(A) has proceeded ex-parte against the assessee. That being the case, the tribunal is of the considered view that possibility of some communication gaps in the recently introduced system 2 of online hearings at various levels could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh adjudication as per law subject to a rider that he shall plead and prove all the relevant facts at his own risk and responsibility, within three effective opportunities, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 21/04/2025.