JEETESH KUMAR,FARIDABAD V. WARD 1(3), FBD, FARIDABAD

ITA 4061/DEL/2025

AI Insights

The case involves twin appeals by Sh. Jeetesh Kumar against the orders of the CIT(A)/NFAC, which were both dated 25.04.2025. The appeals pertain to the assessment year 2018-19 and involve proceedings under section 270 and section 143(3) of the Income-tax Act, 1961, respectively. The CIT(A)/NFAC had proceeded ex-parte against the assessee, affirming the Assessing Officer's disallowance/addition. During the tribunal hearing, it was noted that the assessee had not provided any explanation or evidence to support his case, leading to the decision to remand the case back to the CIT(A)/NFAC for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 822628 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 24-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.4061 & 4062/Del/2025 Assessment Year: 2018-19 Sh. Jeetesh Kumar, B-620, Royal Spartan, Nehru Groud, 3rd Floor, Faridabad, NIT H.O. 121001, Haryana Vs. Income Tax Officer, National e-Assessment Centre, Delhi PAN: CDSPK0024K (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos.4061 & 4062/Del/2025 for assessment year 2018-19, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 25.04.2025 having DINs and orders no. ITBA/NFAC/S/250/2025- 26/1075821791(1) and ITBA/NFAC/S/250/2025- 26/1075821440(1), involving proceedings under section 270 and Assessee by None Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 23.12.2025 Date of pronouncement 23.12.2025 Printed from counselvise.com ITA Nos.4061 & 4062/Del/2025 2 | P a g e 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. He is accordingly proceeded ex-parte. 2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC in its order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein. 3. The Revenue argues during the course of hearing in support of CIT(A)/NFAC’s findings that the assessee had not filed any explanation or evidence supporting his case. 4. We have given our thoughtful consideration to the foregoing rival stands and are of the considered view that since the CIT(A)/NFAC 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. 5. Faced with this situation, in the larger interest of justice, we deem it appropriate to restore the assessee’s Printed from counselvise.com ITA Nos.4061 & 4062/Del/2025 3 | P a g e 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 case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. The assessee’s “quantum” appeal ITA No.4062/Del/2025 is accepted for statistical purposes. Same order to follow in the assessee’s “penalty” appeal ITA No.4061/Del/2025 being consequential in nature. 6. These assessee’s twin appeals ITA Nos.4061 & 4062/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 23rd December, 2025 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 29th December, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "