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Facts
The assessee's appeal for assessment year 2020-21 arose against an order of the CIT(A)/NFAC which was passed ex-parte. There was a delay of 23 days in filing the present appeal.
Held
The Tribunal condoned the delay in filing the appeal, noting that the lower appellate order was passed ex-parte. The Tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication to ensure substantial justice.
Key Issues
Whether the appeal should be decided on merits despite a delay and ex-parte assessment order by the lower authority.
Sections Cited
147, 144
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
2020-21 arises against CIT(A)/NFAC, Delhi’s order dated 28.07.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1078959665(1), in proceedings u/s 147 r.w.s. 144 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused. filing the instant appeal. Considering the submissions made by the learned counsel at bar explaining the corresponding circumstances beyond control for delay in filing the instant appeal and to do substantial justice to parties by disposing of the matters on 'merits' as envisaged in Collector Land Acquisition v. Mst. Katiji & another (1987) 167 ITR 471 (SC), the tribunal hereby condones the above delay in filing the appeal and proceeds to adjudicate the instant appeal on merits.
It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion of the lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
Learned DR vehemently argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case and therefore, his instant appeal deserves to be dismissed.
This tribunal has given thoughtful consideration to the foregoing rival stand and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some involving the newly introduced system of faceless hearings, could not be altogether ruled out.
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 his own risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 27.11.2025.