PAISALO DIGITAL LIMITED,NEW DELHI vs. DCIT CENTRAL CIRCLE 6 , NEW DELHI

These assessee’s three appeals 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.

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.