RANJANA GUSAIN,DELHI vs. COMMISSIONER OF INCOME TAX, DELHI

This assessee’s appeal for assessment year 2018-19, 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/250/2025-26/1075897667(1), dated 30.04.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

It emerges at the outset during the course of hearing that both the learned lower authorities have proceeded ex-parte against the assessee thereby adding the alleged sale consideration of Rs.83.50 lakhs as capital gains along with cash depositS of Rs.10,24,370/-; respectively. The Revenue vehemently supports both the learned lower authorities’ action making the impugned additions herein on merits.

We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since both the learned lower authorities have proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, her auditor, and arguing counsel; as the case may be, involving the newly introduced system of faceless hearings, could not be altogether ruled out.

Faced with these situations in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the learned Assessing Officer for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider