PAISALO DIGITAL LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE 6, NEW DELHLI
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Per Satbeer Singh Godara, Judicial Member:
These assessee’s three appeals ITA Nos. 404, 405 &
407/Del/2025 for Assessment Years 2013-14, 2018-19 and 2020-21, arise against the CIT(A)-24, New Delhi’s DIN & order
No.ITBA/APL/M/250/2024-25/1071072389(1),
1071072509(1) and 1071072590(1) dated 10.12.2024, in proceedings u/s 147
r.w.s. 144 (first case) and 143(3) r.w.s. 144B of the Income
Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
ITA Nos. 404, 405 & 407/Del/2025
Paisalo Digital Ltd.
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3. 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.
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 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.
ITA Nos. 404, 405 & 407/Del/2025
Paisalo Digital Ltd.
3
5. These assessee’s three appeals ITA Nos. 404, 405 &
407/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.
Order Pronounced in the Open Court on 30/06/2025. (S. Rifaur Rahman) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 30/06/2025
*Subodh Kumar, Sr. PS*