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Facts
The assessee filed seven appeals against the CIT(A)'s ex-parte orders concerning assessment years 2012-13 to 2018-19, which arose from proceedings under Section 153A r.w.s. 143(3) of the Income-tax Act. The CIT(A) had proceeded ex-parte due to the assessee's failure to provide explanations or evidence.
Held
The Tribunal condoned a delay of 32 days in filing the appeals. Recognizing the possibility of communication gaps when an ex-parte order is passed, the Tribunal restored the appeals to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A)'s ex-parte order was justified, and if not, whether the appeals should be restored for fresh adjudication to allow the assessee an opportunity to present their case.
Sections Cited
153A, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
Date of hearing 13.11.2025 Date of pronouncement 13.11.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s seven appeals to 4230/Del/2025 for assessment years 2012-13 to 2018-19, arise against the Commissioner of Income Tax (Appeals)-26 [in short, the “CIT(A)”], New Delhi’s orders, all dated 12.03.2025, passed in case nos. 26/10215/2019-20, 26/10225/2019-20, 10231/2019-20, 10237/2019-20, 10243/2019-20, 10249/2019-20 and 10256/2019-20, involving proceedings under section 153A r.w.s.
143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case files perused.
Delay of 32 days in filing of the assessee’s instant appeals is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case.
We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruled out.
Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant seven appeals back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.