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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.
Held
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.
Key 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.
Sections Cited
144, 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 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”).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
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.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 21/04/2025.