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Facts
The assessee filed an appeal against the CIT(A)/NFAC's order for AY 2012-13, which stemmed from proceedings under Section 147 r.w.s. 144 of the Income-tax Act, 1961. The assessee's counsel argued that due to communication gaps, the assessee was unable to present all relevant facts during the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism. In the interest of justice, the appeal was restored to the CIT(A)/NFAC for fresh adjudication, granting the assessee three effective opportunities to present its case.
Key Issues
Whether the assessment order passed under Section 147 r.w.s. 144 should be set aside and restored for fresh adjudication due to communication gaps preventing the assessee from adequately presenting facts at the lower appellate stage.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Date of hearing 08.07.2025 Date of pronouncement 08.07.2025 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/250/2023-24/1057813175(1), dated 08.11.2023 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.
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.
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.