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Facts
The assessee's appeal arose from an order passed by the CIT(A)/JCIT(A) that had proceeded ex-parte against the assessee, affirming the Assessing Officer's additions. The assessee was absent during the hearing.
Held
The Tribunal noted that the lower appellate authority had proceeded ex-parte and that there might have been communication gaps due to the new faceless hearing system. Therefore, the Tribunal restored the appeal to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the appellate proceedings ought to be restored due to ex-parte order against the assessee and potential communication issues in faceless hearings.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
2015-16 arises against CIT(A)/JCIT(A), Kochi’s order dated 03.09.2025 (DIN & Order No. ITBA/APL/S/250/2025-26/1080306504(1), in proceedings u/s 143(3) 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’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 communication gaps between the taxpayer and the arguing counsel 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 deem it appropriate to restore the assessee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudication, 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.