Communication Gap in Faceless Regime: ITAT Sends Matter Back to CIT(A)

Arun Kumar Murarka Vs ITO (ITAT Delhi) Tribunal noted that CIT(A)/NFAC had passed the appellate order ex-parte while affirming AO’s additions made u/s 147 r.w.s. 144. Assessee argued that no effective opportunity was granted, whereas Department contended that Assessee failed to file any explanation or evidence. Tribunal held that in the faceless regime possibility of communication gaps between Assessee & counsel cannot be ruled out. Tribunal therefore set aside the ex-parte order & restored the matter to CIT(A)/NFAC for fresh adjudication with three effective opportunities, clarifyin...