NARENDER SINGH,HARYANA vs. INCOME TAX OFFICER , NARNAUL

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ITA 5862/DEL/2024Status: DisposedITAT Delhi26 June 2025AY 2011-2012Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps with the virtual hearing mechanism and noted that the CIT(A) order did not effectively comply with Section 250(6) regarding framing points of determination. In the interest of justice, the Tribunal set aside the appeal and restored the matter to the CIT(A)/NFAC for fresh adjudication, granting the assessee three opportunities of hearing.

What were the facts?

The assessee filed an appeal for AY 2011-12 against an order from the CIT(A)/NFAC issued in proceedings under Section 147 of the Income Tax Act. The assessee's counsel contended that due to communication gaps, they could not adequately present all facts in the lower appellate proceedings and sought restoration of the matter to the CIT(A)/NFAC.

What were the issues?

Whether the assessment proceedings should be remitted to the CIT(A) for fresh adjudication due to communication gaps experienced by the assessee and non-compliance with procedural requirements under Section 250(6) by the lower appellate authority.

Which sections of the Income-tax Act were involved?

Section 147,Section 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

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

ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1069896990(1) dated 23.10.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

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.

1.

Narender Singh 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.

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