BIRBAL SHARMA,GURUGRAM vs. INCOME TAX OFFICER WARD 1(3), GURGAON

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”).
2. Heard both the parties at length. Case file perused.
3. 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.
4. This assessee’s appeal is allowed for statistical purposes.
Order Pronounced in the Open Court on 21/04/2025. (Satbeer Singh Godara)

Judicial Member

Dated: 21/04/2025

SR BHATNAGAR