VIJENDER KUMAR,GURGAON vs. INCOME-TAX OFFICER, WARD-4(5), GURGAON, GURGAON

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ITA 765/DEL/2025Status: DisposedITAT Delhi08 July 2025AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, particularly with the newly introduced virtual hearing mechanism. In the larger interest of justice, the Tribunal deemed it appropriate to restore the assessee's appeal back to the Assessing Officer for fresh adjudication. The Assessing Officer is directed to provide three effective opportunities of hearing to the appellant. The appeal is allowed for statistical purposes. The specific additions made by the lower authorities and the quantum of dispute were not detailed in the judgment.

What were the facts?

The assessee, Sh. Vijender Kumar, filed an appeal for assessment year 2012-13 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. This order was passed under section 144 of the Income-tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal (ITAT), Delhi Bench. The assessee's counsel submitted that due to communication gaps, the assessee was unable to present all relevant facts during the lower appellate proceedings and requested the matter be restored. The Revenue supported the lower authority's decision.

What were the issues?

1. Whether the appeal should be restored to the CIT(A)/NFAC for fresh adjudication, considering the assessee's submission of communication gaps during the lower appellate proceedings? Assessee's Contention: The assessee argued that due to communication gaps at various levels, they could not appear and present all relevant facts before the lower appellate authority. Therefore, the matter should be restored back to the CIT(A)/NFAC. Revenue's Contention: The Revenue vehemently supported the action of the learned lower authority, asserting that the additions made were on merits.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Raina Majumdar, Adv
Hearing: 08.07.2025Pronounced: 08.07.2025

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/250/2024-25/1071136584(1), dated 12.12.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

2.

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.

3.

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 Assessing Officer 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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