Anju vs Income Tax Officer

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2017-18, arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1058491631(1) dated 05.12.2023, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

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

Delay of 292 days in filing of the instant appe al is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the correspo nding 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)/NFAC to first frame points of deter mination followed by a detailed discussion thereupon.

Mr. Ajay Kumar Arora 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, co uld not be altoge ther 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 Assessing Officer for it’s afresh appro priate adjudication, within three effective opportunitie s subject to a rider that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accor dingly.

This assessee’s appeal is allowed for statistical purposes.