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Judgment
This assessee's twin appeals ITA Nos. 5251 and 5252/Del/2026 for assessment years 2019-20 and 2020-21, arises against the Commissioner of Income Tax(Appeals)-29, New Delhi's order in Appeal No.CIT(A), Delhi-29 11057/2018-19 and CIT(A), Delhi-29, 10880/2019-20, both dated 10.03.2026 involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as 'the Act'), respectively.
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)/NFAC's detailed discussion in para-4, page-10 for AY 2019-20 and para 4, page 12 for AY 2020-21 of the lower appellate orders has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/ additions herein.
Mr. Nangia 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 appeals deserves to be dismissed.
I have given our thoughtful consideration to the foregoing discussion 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, I deem it appropriate to restore the assessee’s instant twin appeals back to the CIT(A)/NFAC 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.
This assessee’s both appeals are allowed for statistical purposes.