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

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

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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. (Satbeer Singh Godara)

Judicial Member

Dated: 21/04/2025

SR BHATNAGAR