DINESH CHANDER AGGARWAL,NOIDA vs. ITO,WARD-52(1), DELHI

PDF · subscribers
ITA 503/DEL/2025Status: DisposedITAT Delhi21 April 2025AY 2015-162 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

Recognizing potential communication gaps in the new online hearing system, the tribunal deemed it appropriate to restore the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee is granted three effective opportunities to plead and prove all relevant facts at their own risk and responsibility.

What were the facts?

The assessee filed an appeal for Assessment Year 2015-16 against an ex-parte order passed by the Addl./JCIT(A) under Section 143(3) of the Income Tax Act, 1961. The CIT(A) had proceeded ex-parte as the assessee did not appear despite the case being called twice.

What were the issues?

Whether the ex-parte order by the CIT(A) should be set aside and the matter remanded for fresh adjudication due to potential communication issues in online hearings.

Which sections of the Income-tax Act were involved?

Section 143(3)

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 2015-16, arises against the Addl./JCIT(A), Thane’s DIN & Order No. ITBA/APLS/S/250/2023-24/1/063552104(1) dated 28.03.2024, in proceedings u/s 143(3) 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.

It is noticed that during the course of hearing with the able assistance coming from Ld. DR that Ld. CIT(A) has proceeded ex-parte against the assessee. That being the case, the tribunal 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

2 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.

Recent GST High Court judgments

Search GST case law →