EARTH BUILDTECH PRIVATE LIMITED,DELHI vs. THE ACIT, CENTRAL CIRCLE-25, NEW DELHI, DELHI

This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)-29, New Delhi’s in case No. NFAC/2016-17/10285125 dated 18.03.2025, in proceedings u/s 147 r.w.s. 144B of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.

It emerges at the outset during the course of hearing that the learned CIT(A)’s detailed discussion has proceeded ex-parte Earth Buildtech Pvt. Ltd. against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the CIT(A) to first frame points of determination followed by a detailed discussion thereupon.

Mr. Rajesh Kumar Dhanesta 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.

We have given our thoughtful consideration to the foregoing rival stand 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 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, we deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider that the