RAJ KUMAR HUF,HISAR V. ITO WARD 1, HISAR

ITA 6761/DEL/2025

AI Insights

The case involves an appeal by Raj Kumar HUF against the order of the CIT(A)/NFAC, which was dated 09.09.2025, concerning the assessment year 2015-16. The appeal arose from proceedings under section 147 of the Income-tax Act, 1961. The CIT(A) had proceeded ex-parte against the assessee, leading to the affirmation of the Assessing Officer's disallowances and additions. The Tribunal noted the possibility of communication gaps due to the faceless hearing system and decided to remand the case back to the CIT(A) for a thorough re-examination, providing the assessee three effective opportunities to present his case.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788181 (ITAT-DELHI)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 27-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Section: 147

Judgement Text

"1 ITA No. 6761/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 6761/Del/2025 Assessment Year: 2015-16 Raj Kumar HUF 183/1, B-6, Kala Sadan, Katla Ramlila, Hisar-125001. PAN: AAFHR 5093 B Vs Income Tax Officer, Ward-1, Delhi. APPELLANT RESPONDENT Assessee represented by Shri V. Raj Kumar Adv. Department represented by Shri Manoj Kumar, Sr. DR Date of hearing 27.11.2025 Date of pronouncement 27.11.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 6761/Del/2025 for assessment year 2015-16 arises against CIT(A)/ NFAC, Delhi’s order dated 09.09.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1080478715(1), in proceedings u/s 147 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’. Heard both the parties. Case file perused Printed from counselvise.com 2 ITA No. 6761/Del/2025 2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion in para 5 of the lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. 3. Learned DR 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. 4. This tribunal has given thoughtful consideration to the foregoing rival stand and is 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. 5. Faced with this situation, in the larger interest of justice, this tribunal 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 Printed from counselvise.com 3 ITA No. 6761/Del/2025 shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in open court on 27.11.2025. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 28.11.2025. *MP* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI Printed from counselvise.com "