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 gaps between the taxpayer and counsel. To ensure fairness, the ITAT remanded the appeal back to the CIT(A)/NFAC for fresh adjudication, allowing three effective opportunities for the assessee to present the case, but clarified that the taxpayer bears responsibility and risk for presenting evidence and arguments. The Tribunal allowed the appeal for statistical purposes, emphasizing the need for proper communication and fair opportunity under the faceless assessment framework. The order was pronounced in open court on 3rd November 2025.
FULL TEXT OF THE ORDER OF ITAT DELHI
This assessee’s appeal for assessment year 2015-16, 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/250/2024-25/1067457961(1), dated 08.08.2024 involving proceedings under section 143(3) r.w.s. 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
