RAJESH GUPTA,DELHI vs. INCOME TAX OFFICER, WARD 49(1), NEW DELHI

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ITA 93/DEL/2025Status: DisposedITAT Delhi21 April 2025AY 2012-132 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal restored the appeal back to the CIT(A)/NFAC for fresh adjudication. The assessee is mandated to plead and prove all relevant facts at their own risk and responsibility within three effective opportunities. The appeal was allowed for statistical purposes.

What were the facts?

The assessee's appeal for AY 2012-13 challenged an order from CIT(A)/NFAC, arising from proceedings under Section 144/147 of the Income Tax Act. Both lower authorities and the tribunal proceeded ex-parte due to the assessee's non-appearance, leading the tribunal to consider potential communication gaps in the online hearing system.

What were the issues?

Whether ex-parte proceedings should be set aside due to potential communication gaps in online hearings, and the proper procedure for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2024-25/1070257405(1) dated 11.11.2024, in proceedings u/s 144/147 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 is of the considered view that possibility of some communication 2 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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