ITAT Remands Ex-Parte Income Tax Order for Reconsideration due to communication gaps

Sandeep Vs ITO (ITAT Delhi)

The Income Tax Appellate Tribunal (ITAT), Delhi, considered an appeal filed by an assessee for the assessment year 2015-16 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), dated 8th August 2024. The CIT(A)/NFAC had proceeded ex-parte, affirming the Assessing Officer’s disallowances and additions, citing that the assessee had not submitted explanations or evidence. The ITAT noted that, given the ex-parte proceedings under the faceless hearing regime, there was a possibility of communication gap

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