SHAFIK AHEMAD,HAPUR V. INCOME TAX OFFICER WARD - 3(5), HAPUR

ITA 5822/DEL/2025

AI Insights

The case involves an appeal by Sh. Shafik Ahemad against the order of the CIT(A)/NFAC, which was dated 27.03.2025 and pertained to the assessment year 2011-12. The appeal was initially heard ex-parte as neither the appellant nor his counsel appeared before the Tribunal. The CIT(A)/NFAC had affirmed the Assessing Officer's disallowance/addition under section 147 read with section 144 of the Income-tax Act, 1961. The Tribunal noted the possibility of communication issues due to the faceless hearing system and decided to remand the case back to the CIT(A)/NFAC for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 786019 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Appeal Filed On: 21-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Section: 147

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.5822/Del/2025 Assessment Year: 2011-12 Sh. Shafik Ahemad, 311, Bulandshahr Road, Awas Vikas Colony, Hapur Vs. Income Tax Officer, Ward-3(5), Hapur PAN: ERZPS1233M (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2011-12, 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/250/2024-25/1075130095(1), dated 27.03.2025 involving proceedings under section 147 r.w.s. 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 order has proceeded Assessee by None Department by Sh. Manoj Kumar, Sr. DR Date of hearing 29.10.2025 Date of pronouncement 29.10.2025 Printed from counselvise.com ITA No.5822/Del/2025 2 | P a g e ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowance/addition herein. 3. The Revenue 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. 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 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, I 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 shall plead and prove the case at his own risk and Printed from counselvise.com ITA No.5822/Del/2025 3 | P a g e responsibility, in consequential proceedings. Ordered accordingly. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 29th October, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29th 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 "