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Judgment
This assessee’s appeal for Assessment Year 2017-18, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081104104(1), date d 24.09.2025 in proceed ings u/s 144 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 e merges at the outset during the course of hearing that the le arned CIT (A)/NFAC’s detailed discussion in the lower appellate o rder has proceeded ex-parte against the assessee thereby affir ming the Asse ssing Officer’s actio n making the correspond ing d isallo wances/additions herein.
Mr. Ravi Kant Chaudhary vehemently argues during the cour se of hearing in support of C IT(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 stand o f the lear ned. Sr.DR and are of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possib ility of some communication gaps between the taxpayer and the arguing counsel involving the new ly introd uced syste m of faceless hearings, could not be altogether ruled out.
Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the asse ssee’s instant appeal back to the CIT(A)/NFAC for it’s afresh appropriate adjudicatio n, within three effe ctive opportunitie s subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in conseque ntial proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.