TILLSOIL FARMS PVT LTD,DELHI vs. ITO, DELHI

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ITA 3496/DEL/2025Status: DisposedITAT Delhi25 August 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that considering the possibility of communication gaps with the virtual hearing mechanism and the lack of effective compliance with Section 250(6) of the Act, it was appropriate to set aside the appeal.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order of the CIT(A). The assessee's counsel submitted that due to communication gaps, the assessee could not properly plead its case before the lower appellate authority.

What were the issues?

Whether the appeal should be restored to the CIT(A) for fresh adjudication due to communication gaps and procedural irregularities in the lower appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 25.08.2025Pronounced: 25.08.2025

Asstt. Year : 2017-18 Tillsoil Farms Pvt. Ltd., Vs Income Tax Officer, 14 LSC, B-1, Vasant Kunj, Ward-25(3), New Delhi-110070 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AABCT4718Q Assessee by: Sh. Arun Kishore, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 25.08.2025 Date of Pronouncement: 25.08.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)-29, New Delhi’s in case No. CIT(A), Delhi-9/10393/2019-20 dated 29.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A).

5.

Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be Tillsoil Farms Pvt. Ltd. altogether ruled out. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

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