SANDEEP VERMA,BW-D vs. INCOME TAX OFFICER (WARD 34(2)), DELHI

PDF · subscribers
ITA 2293/DEL/2025Status: DisposedITAT Delhi10 July 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and non-compliance with Section 250(6) of the Act in the lower appellate order. Therefore, in the interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for a fresh adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2017-18, passed under section 143(3) of the Income Tax Act, 1961. The assessee's counsel submitted that due to communication gaps and the virtual hearing mechanism, the assessee could not effectively present their case before the lower appellate authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively before the lower appellate authority due to communication gaps and procedural issues, warranting a restoration of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

Hearing: 10.07.2025Pronounced: 10.07.2025

Asstt. Year : 2017-18 Sandeep Verma, Vs Income Tax Officer, BW-89D, Shalimar Bagh, Ward-34(2), New Delhi-131001 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. ABPPV6480R Assessee by: Sh. Akshat Sharma, Adv. Revenue by : Sh. Sudeep Dabas, Sr. DR Date of Hearing: 10.07.2025 Date of Pronouncement: 10.07.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073296488(1) dated 14.02.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

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.

Sandeep Verma 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.

Recent GST High Court judgments

Search GST case law →