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Facts
The assessee's appeal for AY 2018-19 arose against an order. The assessee's counsel submitted that due to communication gaps, the assessee could not present all facts in the lower appellate proceedings.
Held
The Tribunal noted the possibility of communication gaps with virtual hearings and a lack of effective compliance with Section 250(6) of the Act. Therefore, the appeal was set aside and restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the lower appellate proceedings were conducted effectively, considering potential communication gaps and compliance with statutory requirements.
Sections Cited
143(1), 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 : 2018-19 Manoj Kumar Bangaru, Vs DCIT, Tower-U, Flat No. 1506, Homes- Circle-5(1)(1), 121, Sector-121, Noida, Gautam Buddha Nagar, Uttar Pradesh-201307 Noida-201301 (APPELLANT) (RESPONDENT) PAN No. AJYPB3999E Assessee by: Sh. Balaji V, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 01.07.2025 Date of Pronouncement: 01.07.2025 ORDER This assessee’s appeal for Assessment Year 2018-19, arises against the Addl./JCIT(A), Jodhpur’s DIN & order No. ITBA/APL/S/250/2024-25/1069886987(1) dated 23.10.2024, in proceedings u/s 143(1) 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.
Manoj Kumar Bangaru 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.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 01/07/2025.