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Facts
The assessee's appeal for AY 2017-18 arose against an ex-parte order. The assessee did not appear before the tribunal despite the case being called twice. The Revenue's representative submitted that the lower authorities also proceeded ex-parte against the assessee.
Held
The tribunal acknowledged the possibility of communication gaps in online hearings and deemed it appropriate to restore the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee must plead and prove all relevant facts within three opportunities.
Key Issues
Whether the ex-parte proceedings by lower authorities and the tribunal are justifiable given potential communication gaps in online hearings.
Sections Cited
144 of the Income Tax Act, 1961
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 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2024-25/1067486350(1) dated 09.8.2024, in proceedings u/s 144 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 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.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 21/04/2025.