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Facts
The assessee's appeal for Assessment Year 2012-13 arose against an order from the CIT(A)/NFAC. The assessee claimed that due to communication gaps and the virtual hearing mechanism, they could not effectively present their case in the lower appellate proceedings.
Held
The Tribunal held that communication gaps during virtual hearings could not be ruled out and that there was no effective compliance with Section 250(6) of the Act. Consequently, the appeal was set aside and restored to the CIT(A)/NFAC for a fresh adjudication.
Key Issues
Whether the assessee was effectively able to present their case during the lower appellate proceedings conducted virtually, and if not, whether the matter should be remanded for fresh adjudication.
Sections Cited
147, 263, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Avdhesh Kumar Mishra
Asstt. Year : 2012-13 Ms. Ginni Kalsi, Vs CIT(A)/NFAC, D-1/26, DLF, Phase-1, Sikandarpur Income Tax Officer, Ghosi (68), Gurgaon-122002 Ward-1(5), Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAPPK7705B Assessee by : Sh. Ankit Kumar, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 30.07.2025 Date of Pronouncement: 30.07.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1071079684(1) dated 10.12.2024, in proceedings u/s 147 r.w.s. 263 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
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.