RANJANA GUSAIN,DELHI V. COMMISSIONER OF INCOME TAX, DELHI

ITA 4165/DEL/2025

AI Insights

The case involves Ranjana Gusain, the appellant, contesting an order from the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, which added Rs. 83.50 lakhs as capital gains and Rs. 10,24,370 as cash deposits to her income for the assessment year 2018-19. Both lower authorities had proceeded ex-parte against the assessee, leading to the Tribunal's decision to remand the case back to the Assessing Officer for a fresh examination. The Tribunal noted the potential for communication issues under the faceless hearing system and allowed the appeal for statistical purposes, keeping all other issues open.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783015 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2018-2019
• Appeal Filed On: 30-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANISH GUPTA
• Keywords: Capital Gains
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.4165/Del/2025 Assessment Year: 2018-19 Ranjana Gusain, A-1/23, 2nd Floor, Safdarjang Enclave, Delhi Vs. Commissioner of Income Tax, New Delhi PAN: AHGPG5087Q (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, 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/250/2025-26/1075897667(1), dated 30.04.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by None Department by Sh. Manish Gupta, Sr. Dr Date of hearing 28.10.2025 Date of pronouncement 28.10.2025 Printed from counselvise.com ITA No.4165/Del/2025 2 | P a g e 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 both the learned lower authorities have proceeded ex-parte against the assessee thereby adding the alleged sale consideration of Rs.83.50 lakhs as capital gains along with cash depositS of Rs.10,24,370/-; respectively. The Revenue vehemently supports both the learned lower authorities’ action making the impugned additions herein on merits. 3. We have given our thoughtful consideration to the foregoing rival stand and are of the considered view that since both the learned lower authorities have proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, her auditor, and arguing counsel; as the case may be, involving the newly introduced system of faceless hearings, could not be altogether ruled out. 4. Faced with these situations in the larger interest of justice, we deem it appropriate to restore the assessee’s instant appeal back to the learned Assessing Officer for it’s afresh appropriate adjudication, within three effective opportunities subject to a rider Printed from counselvise.com ITA No.4165/Del/2025 3 | P a g e that the taxpayer shall plead and prove the case at his own risk and responsibility, in consequential proceedings. Ordered accordingly. All other issues are kept open at this stage. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 28th October, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 28th October, 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 "