RAMESH,PANIPAT V. ITO WARD -1, PANIPAT

ITA 6469/DEL/2025

AI Insights

The case involves an appeal by Sh. Ramesh against the order of the CIT(A)/NFAC, which affirmed the Assessing Officer's disallowances/additions under section 144 of the Income-tax Act, 1961 for the assessment year 2017-18. The tribunal noted that the CIT(A) had proceeded ex-parte against the assessee, leading to a decision without the assessee's input. The Revenue supported the CIT(A)'s findings, emphasizing the absence of any explanation or evidence from the assessee. Considering the circumstances, the tribunal 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) 788291 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 13-10-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6469/Del/2025 Assessment Year: 2017-18 Sh. Ramesh, VPO, Beholi Teh, Samalkha, Distt. Panipat-132 101 Vs. Income Tax Officer, Ward-1, Panipat PAN: AQFPD0942B (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1079624486(1), dated 14.08.2025 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Case 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 detailed discussion Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 25.11.2025 Date of pronouncement 25.11.2025 Printed from counselvise.com ITA No.6469/Del/2025 2 | P a g e has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein. 3. The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had not filed any explanation or evidence supporting it’s case. 4. I have given my thoughtful consideration to the foregoing rival stands 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, auditor and the arguing counsel in such an instance could not be altogether ruled out. 5. 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 her afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at his own risk and responsibility, in consequential proceedings. Ordered accordingly. Printed from counselvise.com ITA No.6469/Del/2025 3 | P a g e 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 25th November, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 25th November, 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 "