SANTOSH ARORA,DELHI vs. INCOME TAX OFFICER, DELHI

Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte. learned CIT(A)/NFAC’s discussion in para 5.2 page 3 of the lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein.

Mr. Shukla, Sr. DR vehemently argues during the course of hearing in support of CIT(A)’s findings that the assessee had not filed any explanation or evidence supporting it’s case, and therefore, her instant appeal deserves to be dismissed. He could hardly dispute that possibility of some communication gap between the taxpayer and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out as well.

Faced with this situation, in the larger interest of justice, this tribunal deems it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly. purposes. .