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Facts
The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2016-17, challenging proceedings under Section 147 read with Section 144 of the Income Tax Act. The appeal was filed with a delay of 139 days.
Held
The Tribunal condoned the delay in filing the appeal in the larger interest of justice. It was held that communication gaps, especially with the virtual hearing mechanism, could not be ruled out. The matter was restored back to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned in the interest of justice and whether the case should be remanded for fresh adjudication due to communication gaps and procedural irregularities.
Sections Cited
147, 144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2016-17 Sanjay Mohla, Vs Income Tax Officer, J-3, Plot No. B-4, Dilshad Colony, Ward-2(2)(3), New Delhi-110092 Ghaziabad-201002 (APPELLANT) (RESPONDENT) PAN No. ASFPM1481J Assessee by: Sh. V. Raja 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 2016-17, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1071207397(1) dated 13.12.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 139 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).
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
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.