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Judgment
PER SATBEER SINGH GODARA, JM
These assessee’s twin appeals ITA Nos. 3835 & 3828/Del/2025 for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s orders, both dated 12.12.2019 passed in Case Nos. CIT(A)-IV/KNP/10058/DCIT-CC-II/Noida/2018-19 and CIT(A)-IV/KNP/10088/DCIT-CC-II/Noida/2018-19,involving proceedings under section 153A r.w.s. 144 and 271AAB of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Cases called twice. None appears 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) findings 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 “quantum” appeal ITA No.3835/Del/2025 back to the CIT(A) for his 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. The assessee’s “quantum” appeal ITA No.3835/Del/2025 is allowed for statistical purposes.
Same order to follow in the assessee’s “penalty” appeal ITA No.3828/Del/2025 being consequential in nature.
These assessee’s twin appeals ITA Nos.3835 & 3828/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.