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Facts
The assessee filed an appeal for AY 2017-18 against the CIT(A)'s order, which originated from proceedings under Section 143(3). There was a 45-day delay in filing the appeal. The assessee's counsel contended that communication gaps and the newly introduced virtual hearing mechanism prevented the assessee from presenting all relevant facts during the lower appellate proceedings.
Held
The tribunal condoned the 45-day delay in filing the appeal, citing the larger interest of justice. It was deemed appropriate to restore the matter to the Assessing Officer for a fresh adjudication, granting the assessee three effective opportunities of hearing.
Key Issues
Condonation of delay in filing the appeal; and whether the case should be remanded to the Assessing Officer for fresh adjudication due to communication gaps and issues with the virtual hearing mechanism during lower appellate proceedings.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 21.08.2025 Date of pronouncement 21.08.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Bhopal’s order dated 20.03.2025 having DIN and order no. ITBA/APL/S/250/2024-25/1074737398(1), dated 20.03.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
Delay of 45 days in filing of the instant appeal is condoned in the larger interest of justice and 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, the matter may be restored back to the Assessing Officer. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.
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. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.