HEMANT KUMAR AGARWAL,GURGAON, HARYANA vs. INCOME TAX OFFICER, WARD 1(4), GURGAON, HARYANA

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ITA 2476/DEL/2025Status: DisposedITAT Delhi09 July 2025AY 2010-11Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It was held that due to potential communication gaps, especially with the introduction of virtual hearings, and a lack of effective compliance with Section 250(6) in the lower appellate order, the matter should be set aside and restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2010-11 arises from an order passed under Section 147 read with Section 144 of the Income Tax Act. There was a significant delay of 381 days in filing the appeal, which was condoned. The assessee's counsel argued that communication gaps hindered the assessee's ability to appear and present their case effectively.

What were the issues?

Whether the delay in filing the appeal should be condoned and the case be remanded for fresh adjudication due to communication gaps and procedural deficiencies in the lower appellate order.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 250(6)

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

Before: Sh. Satbeer Singh Godara

Hearing: 09.07.2025Pronounced: 09.07.2025

Asstt. Year : 2010-11 Hemant Kumar Agarwal, Vs Income Tax Officer, F-122, 2nd Floor, Near Shiv Mandir, Ward-1(4), Palam Vihar, Carterpuri B.O., Gurgaon Gurgaon-122017 (APPELLANT) (RESPONDENT) PAN No. AGUPA3654N Assessee by: Sh. Yogesh Aggarwal, CA Revenue by : Sh. Sudeep Dabas, Sr. DR Date of Hearing: 09.07.2025 Date of Pronouncement: 09.07.2025 ORDER This assessee’s appeal for Assessment Year 2010-11, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1060332950(1) dated 31.01.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Delay of 381 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

4.

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

5.

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.

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