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Facts
The assessee's appeal for Assessment Year 2018-19 challenged an order from CIT(A)/NFAC, arising from proceedings under Section 144/147 of the Income Tax Act. The tribunal noted that both lower authorities and the tribunal itself had proceeded ex-parte against the assessee due to non-appearance.
Held
Acknowledging potential communication gaps in the online hearing system, the tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee is granted three effective opportunities to present their case, pleading and proving all relevant facts at their own risk and responsibility. The appeal is allowed for statistical purposes.
Key Issues
Whether the ex-parte assessment and appeal proceedings against the assessee should be restored for fresh adjudication due to potential communication gaps in online hearing systems.
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 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2024-25/1065380159(1) dated 04.06.2024, 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.