NISHI SHABANA KAUSER,DELHI V. INCOME TAX OFFICER, WARD 54(1), DELHI

ITA 4943/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 773719 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2018-2019
• Appeal Filed On: 13-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4943/Del/2025 : Asstt. Year : 2018-19 Nishi Shabana Kauser, Room No. 1, Block-III, Young Woman Ass Avenue, 21, Saket, New Delhi-110017 Vs Income Tax Officer, Ward-54(1), New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. BIGPK5301P Assessee by: None Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1077158212(1) dated 18.06.2025, in proceedings u/s 143(3) 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. 3. 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 Printed from counselvise.com ITA No. 4943/Del/2025 Nishi Shabana Kauser 2 Act requiring the CIT(A) to first frame points of determination followed by a detailed discussion thereupon. 4. Mr. Manoj Kumar 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. I 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, I deem it appropriate to restore the assessee’s instant appeal 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. Printed from counselvise.com ITA No. 4943/Del/2025 Nishi Shabana Kauser 3 7. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 23/09/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 23/09/2025 *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 "