REENA GILL,NOIDA vs. COMMISSIONER OF INCOME-TAX (APPEALS), NOIDA

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ITA 5597/DEL/2024Status: DisposedITAT Delhi21 April 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that the lower authorities had also proceeded ex-parte against the assessee. Considering the possibility of communication gaps in the online hearing system, the Tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for Assessment Year 2012-13 arose against an order of the CIT(A)/NFAC. The case was called twice, but no one appeared on behalf of the assessee, leading to an ex-parte proceeding.

What were the issues?

Whether the appeal should be restored to the CIT(A)/NFAC for fresh adjudication due to ex-parte proceedings without the assessee's representation, considering potential issues with the online hearing system.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 21.04.2025Pronounced: 21.04.2025

Date of Hearing: 21.04.2025 Date of Pronouncement: 21.04.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2024-25/1059554744(1) dated 09.12.2024, in proceedings u/s 144/147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

3.

Learned Sr. DR representing the department very fairly submits that both the lower authorities herein have proceeded ex-parte against the assessee. That being the case, the tribunal is of the considered view that possibility of some communication 2 gaps in the recently introduced system 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.

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