Sunita Aggarwal Vs ITO (ITAT Delhi)
Tribunal noted that CIT(A)/JCIT(A), Kochi had passed the appellate order ex-parte while upholding AO’s additions framed u/s 143(3). Appeal was again called twice before Tribunal but none appeared. Tribunal observed that in the faceless hearing system possibility of communication gaps between Assessee & counsel cannot be ruled out. In the interest of justice Tribunal set aside the ex-parte order & restored the appeal to CIT(A)/NFAC for fresh adjudication with three effective opportunities, making it clear that Assessee shall plead & prove the case at her own risk & responsibility. Appeal allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
This assessee’s appeal ITA no. 6801/Del/2025 for assessment year 2015-16 arises against CIT(A)/JCIT(A), Kochi’s order dated 03.09.2025 (DIN & Order No. ITBA/APL/S/250/2025-26/1080306504(1), in proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Case called twice. None appears at the assessee’s behest. She is accordingly proceeded ex parte.
2. It emerges at the outset during the course of hearing that the learned CIT(A)/NFAC’s detailed discussion of the lower appellate order has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the corresponding disallowances/additions herein.
3. Learned DR vehemently 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 and therefore, his instant appeal deserves to be dismissed.
