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Facts
The assessee's appeal for AY 2012-13 arises against an order by the CIT(A)-NFAC. The assessee did not appear for the hearing, and the appeal was proceeded ex parte. The Sr. DR submitted that the assessee was non-cooperative throughout.
Held
The Tribunal noted the possibility of communication gaps due to the newly introduced virtual hearing mechanism. In the interest of justice, the matter was set aside to the CIT(A)/NFAC for adjudication with three opportunities for hearing.
Key Issues
Whether the appeal should be restored to the CIT(A)/NFAC for fresh adjudication due to non-appearance of the assessee and potential communication gaps in virtual hearings.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
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/250/2023-24/1056685757(1) dated 30.09.2023, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. We, accordingly, proceed ex parte against him.
Learned Sr. DR, Shri Shrivastava submits that the assessee has been non-cooperative all along. He vehemently supports the learned lower authorities’ action in making the addition(s). It emerges from the case records that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in lower appellate proceedings and therefore, in the larger interest of justice, the matter may be restored back to the CIT(A)/NFAC.
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be altogether ruled out. It is, therefore, deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeals back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
Delay of 65 days in filing of the instant appeal is condoned in the larger interest of justice.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 17.02.2025