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Facts
The assessee filed an appeal for Assessment Year 2009-10 against an order from the Addl./JCIT (A) dated 23.12.2024, which arose from proceedings under Sections 143(3), 254, and 144 of the Income Tax Act, 1961. The Ld. CIT(A) had proceeded ex-parte against the assessee.
Held
The tribunal observed potential communication gaps in the online hearing system and, in the interest of justice, restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee is required to plead and prove all relevant facts at their own risk and responsibility within three effective opportunities.
Key Issues
Whether the CIT(A) was justified in proceeding ex-parte against the assessee, and the necessity for fresh adjudication due to potential communication issues in online hearing processes.
Sections Cited
143(3), 254, 144
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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 2009-10, arises against the Addl./JCIT (A) Panaji’s DIN & Order No. ITBA/APL/S/250-25-/1071498270(1) dated 23.12.2024, in proceedings u/s 143(3)/254/144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
It is noticed that during the course of hearing with the able assistance coming from both the Representatives 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 deemed appropriate in the larger
2 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.