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Facts
The assessee's appeal for AY 2017-18 arose against an order of the CIT(A)/NFAC. The assessee's counsel submitted that due to communication gaps at various levels, the assessee could not effectively present their case.
Held
The Tribunal acknowledged the possibility of communication gaps with the virtual hearing mechanism and noted a lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Consequently, the matter was restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee was prevented from presenting their case due to communication gaps, warranting a restoration of the appeal to the lower authority.
Sections Cited
143(3), 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2017-18 Ankit Bisht, Vs Income Tax Officer, G-80, Basement, Office No. 10, Ward-58(4), Laxmi Nagar, New Delhi-110092 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ALFPB4490D Assessee by: Sh. Piyush Kumar, Adv. 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)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076029832(1) dated 05.05.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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)/NFAC.
Ankit Bisht 4. 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 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)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.