VIKAS JAIN HUF,DELHI vs. ITO WARD-66(7), DELHI

Asstt. Year : 2016-17 Vikas Jain HUF, Vs CIT/Income Tax Officer, 108-109, Parmesh Business Centre- Ward-66(7), 1, Plot No. 20, Community Centre, New Delhi-110002 Karkardooma, Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AAIHV6645J Assessee by: Sh. Prince Mohan Sinha, 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 2016-17, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073132063(1) dated 11.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

Vikas Jain HUF 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.