GOPAL,UTTAR PRADESH V. ITO-2(3)-BADAYUN, UTTAR PRADESH

ITA 5605/DEL/2025

AI Insights

The case involves an appeal by the assessee, Gopal, against the order of the CIT(A)/NFAC, which was based on proceedings under sections 147 and 144 of the Income Tax Act, 1961. The CIT(A) had affirmed the Assessing Officer's disallowances/additions without a substantive lower appellate adjudication as required under section 250(6) of the Act. During the Tribunal's hearing, the absence of the assessee and any representative was noted, leading to an ex-parte proceeding. The Tribunal considered the arguments of the Revenue's representative, who supported the CIT(A)'s findings, but decided to remand the case for a fresh hearing due to potential procedural oversights in the faceless appeal process.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 838164 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 18-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2019-2020
• Appeal Filed On: 11-09-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: HARPREET KAUR HANSRA
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 5605/Del/2025 : Asstt. Year: 2019-20 Gopal, Moh. No. 2, Bilsi, Budaun, Uttar Pradesh-243633 Vs Income Tax Officer, Ward-2(3), Uttar Pradesh-243633 (APPELLANT) (RESPONDENT) PAN No. ALAPM2551K Assessee by : None Revenue by : Ms. Harpreet Kaur Hansra, Sr. DR Date of Hearing: 18.02.2026 Date of Pronouncement: 18.02.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079395083(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte. 3. 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 Printed from counselvise.com ITA No. 5605/Del/2025 Gopal 2 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. 4. Ms. Harpreet Kaur Hansra 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. 5. 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 and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out. 6. 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)/NFAC 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 Printed from counselvise.com ITA No. 5605/Del/2025 Gopal 3 own risk and responsibility, in consequential proceedings. Ordered accordingly. 7. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 18/02/2026. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 08/02/2026 *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 "