NAVEEN MAHIPAL,BIKANER V. DCIT, NEW DELHI

ITA 98/DEL/2025

AI Insights

The case involves an appeal by Naveen Mahipal against the order of the CIT(A)-29, New Delhi, which affirmed the Assessing Officer's disallowances/additions for the Assessment Year 2020-21. The appeal was initially dismissed due to the absence of the assessee and lack of substantive lower appellate adjudication. The Tribunal noted the absence of the assessee's representation and the potential for communication issues under the faceless hearing system, leading to the decision to remand the case back to the CIT(A) for a detailed examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787472 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2020-2021
• Appeal Filed On: 04-01-2025
• 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: JITENDER SINGH
• Section: 144; 143(3)

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. 98/Del./2025 : Asstt. Year: 2020-21 Naveen Mahipal, 4D 91, Behind Dungar College, J.N.V. Colony, Rajasthan-334001 Vs DCIT, Central Circle-27, New Delhi-110003 (APPELLANT) (RESPONDENT) PAN No. ABCPM5550G Assessee by : None Revenue by : Sh. Jitender Singh, Sr. DR Date of Hearing: 17.11.2025 Date of Pronouncement: 17.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)-29, New Delhi’s in case No. CIT(A), Delhi-29/10509/2019-20 dated 13.02.2024, in proceedings u/s 144 r.w.s. 143(3) 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. Delay of 249 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). Printed from counselvise.com ITA No. 98/Del./2025 Naveen Mahipal 2 4. It emerges at the outset during the course of hearing that the learned CIT(A)’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) to first frame points of determination followed by a detailed discussion thereupon. 5. Mr. Jitender Singh 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 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 Printed from counselvise.com ITA No. 98/Del./2025 Naveen Mahipal 3 back to the CIT(A) 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 17/11/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 17/11/2025 *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 "