ROBIN JAIN,KHEKRA, DISTRICT BAGHPAT vs. INCOME TAX OFFICER, WARD 1(5),MEERUT, BARAUT,UP

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ITA 3324/DEL/2025Status: DisposedITAT Delhi24 July 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal restored the appeal back to the CIT(A)/NFAC for fresh adjudication, acknowledging the possibility of communication gaps during virtual hearings. The assessee was granted three effective opportunities of hearing.

What were the facts?

The assessee's appeal for assessment year 2012-13 arises against an order passed by the CIT(A)/NFAC. The original proceedings involved Section 147 r.w.s. 144 of the Income-tax Act, 1961.

What were the issues?

Whether the assessee was prevented by sufficient cause from appearing before the lower appellate authority due to communication gaps.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 24.07.2025Pronounced: 24.07.2025

Date of hearing 24.07.2025 Date of pronouncement 24.07.2025 ORDER 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/250/2024-25/1074802782(1), dated 21.03.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

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 CIT(A)/NFAC. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.

3.

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 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.

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