AMRIT BOTTLERS PVT LTD.,WEST BENGAL vs. DCIT,CENTRAL CIRCLE 6, DELHI

This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)-24, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1071098043(1) dated 11.12.2024, in proceedings u/s 153C r.w.s. 144 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 justice met in case, the matter be restored back to the CIT(A).

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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.