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, clarifying that Assessee shall plead & prove the case at his own risk & responsibility. Appeal allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
This assessee’s appeal ITA no. 6771/Del/2025 for assessment year 2013-14 arises against CIT(A)/NFAC, Delhi’s order dated 28.08.2025 (DIN & Order No. ITBA/NFAC/S/250/2025-26/1080124213(1), in proceedings u/s 147 r.w.s. 144 of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.
Heard both the parties. Case file peruse
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.
