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Facts
The assessee's appeal for assessment year 2012-13 was against an order by the CIT(A)/NFAC affirming the Assessing Officer's action under section 147. The assessee did not appear for the hearing, leading to ex-parte proceedings.
Held
The Tribunal observed that the CIT(A)/NFAC had also proceeded ex-parte against the assessee. In the interest of justice, and considering potential communication gaps, the Tribunal restored the appeal to the CIT(A)/NFAC for a fresh adjudication.
Key Issues
Whether the ex-parte proceedings by the lower appellate authority warrant restoration of the appeal for fresh adjudication.
Sections Cited
147
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Income Tax Appellate Tribunal, DELHI BENCH: ‘E NEW DELHI
Before: SHRI SATBEER SINGH GODARAAND
ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1075165115(1), dated 28.03.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein.
The Revenue argues during the course of hearing in support of CIT(A)/NFAC’s finding that the assessee had not filed any explanation or evidence supporting it’s case.
We have given our thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel could not be altogether ruled out.
Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective
2 | P a g e opportunities subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.