BRIJESH SHARMA,GHAZIABAD vs. INCOME TAX DEPARTMENT , GHAZIABAD

PDF · subscribers
ITA 4404/DEL/2025Status: DisposedITAT Delhi25 August 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal in the larger interest of justice. It noted the possibility of communication gaps with the newly introduced virtual hearing mechanism and the lack of effective compliance with Section 250(6) of the Act in the lower order. The matter was set aside to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of CIT(A)/NFAC for AY 2012-13. The appeal was filed with a delay of 532 days. The assessee's counsel submitted that due to communication gaps, the assessee could not appear effectively in the lower appellate proceedings.

What were the issues?

Whether the delay in filing the appeal should be condoned, and if the matter should be remanded to the lower authority for fresh adjudication due to procedural lapses.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

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

Before: Sh. Satbeer Singh Godara

Hearing: 25.08.2025Pronounced: 25.08.2025

Asstt. Year : 2012-13 Brijesh Sharma, Vs Income Tax Officer, 6/188, Sector-2, Rajender Nagar, Ward-1(5), Hapur Sahibabad, Ghaziabad-201005 Ghaziabad-201001 (APPELLANT) (RESPONDENT) PAN No. AIBPS7647A Assessee by: Sh. S. C. Jain, 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 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1058364619(1) dated 30.11.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Delay of 532 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

4.

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

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 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.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →