AI Structured Summary
Not yet generated for this judgment
Judgment
These assessee’s twin appeals for assessment years 2014-15 and 2015-16, arises against the Commissioner of Income Tax (Appeals)/ ADDL/JCIT (A)-3, [in short, the “Ld. CIT(A”], Ahmedabad’s orders both dated 19.03.2026 having DIN & Order No. ITBA/APL/S/250/2025-26/1087586303(1) and ITBA/APL/S/250/2025-26/1087586144(1), involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.
Cases called twice. None appears at the assessee’s behest. It is accordingly proceeded ex-parte.
It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting his case.
I have given my thoughtful consideration to the foregoing rival stands and is 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 in such an instance could not be altogether ruled out.
Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the assessee’s instant appeals 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 cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly.
These assessee’s twin appeals ITA Nos. 5714 & 5715/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.