JBH INVESTMENT,SONEPAT vs. ITO, WARD - 1, SONEPAT
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2024-25/1068063333(1) dated 28.08.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short
“the Act”).
Heard both the parties at length. Case file perused.
It emerges at the outset that the learned CIT(A)/NFAC proceedings ex-parte lower appellate discussion has affirmed the Assessing Officer’s action disallowing the assessee’s service tax expenditure claim of Rs.38,71,712/-, made in the course of assessment dated 23.03.2022. JBH Investment
2
4. Learned counsel’s case accordingly is that it was on account of various communication gaps with the arguing counsel’s office that the assessee could not appear and explain it’s substantive grievance in the lower appellate proceedings.
The Revenue could hardly dispute that the possibility of such communication gaps in the newly introduced system of faceless hearings could not be altogether ruled out. Be that as it may, the tribunal is of the considered view that the assessee’s instant appeal deserves to be back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 07/01/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 07/01/2025
*Subodh Kumar, Sr. PS*