SANTOSH ARORA,DELHI V. INCOME TAX OFFICER, DELHI

ITA 7579/DEL/2025

AI Insights

The case involves an appeal by Santosh Arora against the order of the CIT(A)/NFAC, which affirmed the Assessing Officer's disallowance/addition for the assessment year 2012-13 under sections 147 and 143(3) of the Income-tax Act, 1961. The tribunal noted that the CIT(A)'s decision was made ex-parte as the assessee did not appear, and there was a possibility of a communication gap due to the faceless hearing system. The Senior Departmental Representative supported the CIT(A)'s findings, emphasizing the lack of any explanation or evidence from the assessee. However, the tribunal, considering the circumstances, decided to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 823187 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2012-2013
• Appeal Filed On: 21-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 147; 143(3)

Judgement Text

"1 ITA No. 7579/Del/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 7579/Del/2025 Assessment Year: 2012-13 Santosh Arora, A-31, 3rd Floor, Vikas Puri, New Delhi-110018. PAN:AFKPA 9072 M Vs Income Tax Officer, Ward-69(4), Delhi. APPELLANT RESPONDENT Assessee represented by None Department represented by Shri Amit Shukla, Sr. DR Date of hearing 24.12.2025 Date of pronouncement 24.12.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 7579/Del/2025 for assessment year 2012-13 arises against CIT(A)/ NFAC, Delhi’s order dated 24.04.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1075802586(1), in proceedings u/s 147 r.w.s. 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’. Heard both the parties. Case file perused. 2. Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex-parte. Printed from counselvise.com 2 ITA No. 7579/Del/2025 3. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s discussion in para 5.2 page 3 of the lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein. 4. Mr. Shukla, Sr. DR vehemently argues during the course of hearing in support of CIT(A)’s findings that the assessee had not filed any explanation or evidence supporting it’s case, and therefore, her instant appeal deserves to be dismissed. He could hardly dispute that possibility of some communication gap between the taxpayer and the arguing counsel involving the newly introduced system of faceless hearings, could not be altogether ruled out as well. 5. Faced with this situation, in the larger interest of justice, this tribunal deems 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 shall plead and prove the case at her own risk and responsibility, in consequential proceedings. Ordered accordingly. Printed from counselvise.com 3 ITA No. 7579/Del/2025 6. This assessee’s appeal ITA no. 7579/Del/2025 is allowed for statistical purposes. . Order pronounced in open court on 24.12.2025. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29.12.2025. *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 "