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Judgment
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2024-25, arises against the Commissioner of Income Tax (Exemption) [in short, the “CIT(E)”], Delhi’s order dated 28.11.2023 having DIN and order no. ITBA/EXM/F/EXM45/2023-24/1058279890(1), involving proceedings under section 12AB of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
2 For the reasons stated in the assessee’s condonation averments, delay of 734 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It emerges at the outset during the course of hearing that the learned CIT(E) in its lower appellate order has proceeded ex-parte against the assessee thereby rejecting the assessee’s section 12A registration and section 80G approval on merits.
We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since the CIT(E) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor 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( E) 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 appeal is allowed for statistical purposes.