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Facts
The assessee filed an appeal for Assessment Year 2011-12 against an order by the CIT(Appeals)/NFAC passed in proceedings under Section 147 read with Section 144 of the Income Tax Act. The assessee contended that due to communication gaps, relevant facts could not be presented during the lower appellate proceedings and requested the matter be restored to the CIT(Appeals).
Held
The Tribunal noted the possibility of communication gaps with the virtual hearing mechanism and the CIT(Appeals)'s non-compliance with Section 250(6) regarding framing points of determination. In the interest of justice, the matter was restored to the CIT(Appeals)/NFAC for fresh adjudication, granting the appellant three effective opportunities for hearing. The appeal was allowed for statistical purposes.
Key Issues
Whether the assessment order should be set aside and remanded to the CIT(Appeals) due to communication gaps preventing proper representation and non-compliance with Section 250(6) of the Income Tax Act, 1961.
Sections Cited
147, 144, 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
Asstt. Year : 2011-12 Nitin Wadhera, Vs Income Tax Officer, S-241, Second Floor, Greater Ward-32(5), Kailash-II, New Delhi-110048 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AALPW5340C Assessee by: Self Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 03.07.2025 Date of Pronouncement: 03.07.2025 ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072470238(1) dated 23.01.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC.
Nitin Wadhera 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.