AMRIT PAL SINGH VIJ,NEW DELHI vs. ITO WARD 46(2), NEW DELHI

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ITA 3840/DEL/2024Status: DisposedITAT Delhi26 June 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. It noted that communication gaps might have occurred due to the virtual hearing mechanism and that there was no effective compliance with Section 250(6) of the Act. Consequently, the matter was set aside to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed two appeals against the order of the CIT(A)/NFAC for Assessment Year 2017-18, arising from proceedings under Section 144 of the Income Tax Act. There was a delay of 103 days in filing these appeals.

What were the issues?

Whether communication gaps during virtual hearings and non-compliance with Section 250(6) warrant setting aside the order and remanding the case for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Adv. &
For Respondent: Ms. Indu Bala Saini, Sr. DR
Hearing: 26.06.2025Pronounced: 26.06.2025

Heard together (2 matters)

ITA No. 3839/Del/2024
ITA No. 3840/Del/2024

Read from the judgment's own cause title. This page is filed under one of them.

Asstt. Year : 2017-18 Sh. Amrit Pal Singh Vij, Vs Income Tax Officer, C-121, West Patel Nagar, Ward-46(2), New Delhi-110015 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAZPS5616D Assessee by: Sh. K. R. Manjani, Adv. & Sh. Tarun Aswani, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 26.06.2025 Date of Pronouncement: 26.06.2025 ORDER These assessee’s twin appeals & 3840/Del/2024 for Assessment Year 2017-18, arise against the CIT(A)/NFAC, Delhi’s DIN & order Nos. ITBA/NFAC/S/250/2023-24/1062480993(1) dated 12.03.2024, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

Delay of 103 days in filing of the instant appeals are condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

& 3840/Del/2024 Amrit Pal Singh Vij 4. 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.

5.

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.

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