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Facts
The assessee's appeal for assessment year 2012-13 arose against an order involving proceedings under Section 147 read with Section 143(3) of the Income-tax Act, 1961. The assessee's counsel argued that communication gaps prevented them from presenting all facts in lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps and, in the larger interest of justice, restored the appeal to the Assessing Officer for fresh adjudication. The assessee was granted three effective opportunities for hearing at their own risk.
Key Issues
Whether the appeal should be restored to the Assessing Officer due to alleged communication gaps during lower appellate proceedings, to ensure a fair adjudication.
Sections Cited
147, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI AVDHESH KUMAR MISHRA
Date of hearing 31.07.2025 Date of pronouncement 31.07.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1071279045(1), dated 17.12.2024 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. 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, larger interest of justice would be met, in case, the matter may be restored back to the Assessing Officer. The Revenue vehemently support the learned lower authorities action making 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 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 its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes.