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Facts
The assessee's appeal for Assessment Year 2012-13 arose against an order that was passed under Section 143(3) read with Section 147 of the Income Tax Act. The case was called twice, and the assessee did not appear, leading to it being proceeded ex-parte.
Held
The Tribunal noted that the CIT(A) had proceeded ex-parte against the assessee and acknowledged the possibility of communication gaps due to the new faceless hearing system. Therefore, in the interest of justice, the appeal was restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the CIT(A) erred in proceeding ex-parte against the assessee without proper adjudication, and if the appeal should be restored for fresh hearing.
Sections Cited
143(3), 147, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Syed Mudessir, Vs Income Tax Officer, 9/832, Mohala Pilkhana Tala, PS Ward-29(1), Mandi Samiti Saharanpur, New Delhi-110002 Uttar Pradesh-247001 (APPELLANT) (RESPONDENT) PAN No. ACSPH9926N Assessee by: None Revenue by : Ms. Ambika Agarwal, Sr. DR Date of Hearing: 08.10.2025 Date of Pronouncement: 08.10.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the Addl./JCIT(A)-2, Mumbai’s DIN & order No. ITBA/APL/S/250/2024-25/1064312462(1) dated 24.04.2024, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).
Case called twice. None appears at the assessee’s behest. He 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 against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do I find any substantive lower appellate adjudication as contemplated u/s 250(6) of the
Ms. Ambika Agarwal 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.
I 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 taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly.