ANJU,MEWAT V. INCOME TAX OFFICER, WARD 1(2) GURGAON

ITA 5822/DEL/2024

AI Insights

The case involves an appeal by the assessee, Anju, against the order of the CIT(A)/NFAC, which was made under section 144 of the Income Tax Act, 1961. The CIT(A) had proceeded ex-parte against the assessee, affirming the Assessing Officer's disallowances/additions without a substantive lower appellate adjudication as required under section 250(6) of the Act. The Tribunal noted the absence of the assessee and considered the possibility of communication gaps due to the faceless hearing system. The Tribunal, therefore, decided to remand the case back to the Assessing Officer for a fresh decision, providing the assessee multiple opportunities to present their case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 785031 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2017-2018
• Appeal Filed On: 17-12-2024
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: AJAY KUMAR ARORA
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 5822/Del/2024 : Asstt. Year: 2017-18 Anju, H. No. DE 106/3, Ward No. 5, Prem Mohilla, VPO Tauru, Mewat, Haryana-122105 Vs Income Tax Officer, Ward-1(2), Gurgaon, Haryana-122001 (APPELLANT) (RESPONDENT) PAN No. BGYPA6224P Assessee by : None Revenue by : Sh. Ajay Kumar Arora, Sr. DR Date of Hearing: 11.11.2025 Date of Pronouncement: 11.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1058491631(1) dated 05.12.2023, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte. Printed from counselvise.com ITA No. 5822/Del/2024 Anju 2 3. Delay of 292 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 4. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. Nor do we find any substantive lower appellate adjudication as contemplated u/s 250(6) of the Act requiring the CIT(A)/NFAC to first frame points of determination followed by a detailed discussion thereupon. 5. Mr. Ajay Kumar Arora vehemently 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 therefore, his instant appeal deserves to be dismissed. 6. 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 Printed from counselvise.com ITA No. 5822/Del/2024 Anju 3 and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out. 7. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the Assessing Officer 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. 8. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 11/11/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 11/11/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "