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Facts
The assessee's appeal for AY 2012-13 arose against an order by CIT(A)/NFAC. The assessee contended that due to communication gaps at various levels and issues with virtual hearings, they could not effectively present their case in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps with virtual hearings and also noted a lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Therefore, in the interest of justice, the matter was set aside and restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee was unable to present their case effectively in the lower appellate proceedings due to communication gaps, and if the matter should be remanded for fresh adjudication.
Sections Cited
143(3), 147, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Mahtab, Vs Income Tax Officer, C/o Sanjay Malik, Ward-1(2)(4), 28A, Saket, Meerut, Meerut, Uttar Pradesh-250003 Uttar Pradesh-250001 (APPELLANT) (RESPONDENT) PAN No. BLWPM7458Q Assessee by: Sh. Sankalp Malik, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 21.07.2025 Date of Pronouncement: 21.07.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1060233005(1) dated 29.01.2024, in proceedings u/s 143(3) r.w.s. 147 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)/NFAC.
Mahtab 4. 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.