SUMANLATA,SAMBHAL vs. ITO,WARD-2(5), CHANDAUSI

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ITA 494/DEL/2025Status: DisposedITAT Delhi21 April 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)3 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps in online hearings and decided to restore the appeal to the CIT(A)/NFAC for fresh adjudication, allowing the assessee to plead and prove facts.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an ex-parte order by the CIT(A)/NFAC. The case was called twice, but no one appeared on behalf of the assessee.

What were the issues?

Whether the lower authorities rightly proceeded ex-parte against the assessee, and if the appeal should be restored for fresh adjudication due to potential communication gaps.

Which sections of the Income-tax Act were involved?

Section 144

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 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2024-25/1070691862(1) dated 27.11.2024, in proceedings u/s 144 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 2 is of the considered view that possibility of some communication 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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