The judgment emphasizes the importance of natural justice by condoning delays in filing appeals and restoring ex-parte orders to the lower authority for fresh adjudication to ensure the taxpayer has a fair opportunity to be heard.

ORDER

This assessee’s appeal for assessment year 2012-13, arisesagainst 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/250/2024-25/1065856935(1), dated 20.06.2024 involving proceedings under section 144 of theIncome-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

2. For the reasons stated in the assessee’s condonation averments, delay of 598 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji& Others (1987) 167 ITR 471 (SC).

3. It emerges at the outset during the course of hearing that the learned CIT(A) in its detailed discussion has proceeded ex-parte against the assessee thereby affirming the Assessing Officer’s action making the correspondingdisallowances/additions herein.

4. The Revenue during the course of hearing vehemently argues in support of CIT(A)’s finding that the assessee had notfiled any explanation or evidence supporting it’s case.

5. I have given my thoughtful consideration to the foregoing rival stands and is of the considered view that since the CIT(A) has proceeded ex-parte against the assessee, possibility of some communication gaps between the taxpayer, auditor and the arguing counsel in such an instance could not be altogether ruledout.

6. Faced with this situation, in the larger interest of justice, I deem it appropriate to restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities subject to a rider that the taxpayer shall plead and prove the cases at her own risk and responsibility, inconsequential proceedings. Ordered accordingly.

7. This assessee’s appeal is allowed for statistical purposes.