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Facts
The assessee's appeal arose from an order of the CIT(A)/NFAC, which affirmed the Assessing Officer's action. The CIT(A) had proceeded ex-parte against the assessee.
Held
The Tribunal, considering the possibility of communication gaps due to the faceless hearing system, deemed it appropriate to restore the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee was directed to plead and prove the case at their own risk.
Key Issues
Whether the CIT(A) order passed ex-parte without sufficient opportunity to the assessee warrants restoration of the appeal.
Sections Cited
147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA
2015-16 arises against CIT(A)/ NFAC, Delhi’s order dated 09.09.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1080478715(1), in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file perused learned CIT(A)/NFAC’s detailed discussion in para 5 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, within three effective opportunities subject to a rider that the taxpayer consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in open court on 27.11.2025.