AI Structured Summary
Not yet generated for this judgment
Judgment
This assessee’s appeal for assessment year 2012-13, 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/250/2024-25/1068936602(1), dated 21.09.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
Learned departmental representative first of all submits that this is the second round of proceedings before the tribunal in the assessee’s instant appeal as the earlier order dated 21st March, 2025 dismissing the same in identical circumstances which was recalled on 21st November, 2025 in his miscellaneous application M.A. No. 94/Del/2025.
It next transpires that the learned Assessing Officer had framed his impugned assessment on 11.11.2019 treating the assessee’s cash deposits of Rs.39,86,500/- as unexplained in his best judgement assessment under section 144 of the Act. And that the assessee thereafter filed only a part evidence in the lower appellate proceedings wherein the CIT(A)/NFAC has upheld the same. It is in these peculiar circumstances that this tribunal is of the considered view that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A) /NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at his risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes