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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)-29, New Delhi’s in case No. CIT(A), Delhi-29/10509/2019-20 dated 13.02.2024, in proceedings u/s 144 r.w.s. 143(3) of the Income Tax Act, 1961 (in shor t “the Act”).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Delay of 249 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)’s detailed discussion has proce eded ex-parte against the assessee thereby affirming the Assessing Officer’s actio n making the corresponding disallowances/additions herein. Nor do we find any substantive lo wer appellate adjudication as contemplated u/s 250(6 ) of the Act requiring the CIT(A) to first frame points of deter mination followed by a detailed discussion thereupon.
Mr. Jitender Singh veheme ntly 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 there fore, 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 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 respo nsibility, in consequential proceedings. Ordered accor dingly.
This assessee’s appeal is allowed for statistical purposes.