Sh. Jagdish Prasad vs Income Tax Officer, Ward-65(1)

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1057562733(1), dated 31.10.2023 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Case called twice. None present at the assessee’s behest. He is accordingly proceeded ex-parte.

It emerges at the outset during the course of hearing that the learned CIT(A) in its order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein.

The Revenue argues during the course of hearing in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting his case.

We have given our thoughtful consideration to the foregoing rival stands 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, auditor and the arguing counsel 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(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 responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes.