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Facts
The assessee's appeal for AY 2018-19 arose against the order of the CIT(A)/NFAC. The assessee's counsel submitted that due to communication gaps, the assessee could not present all relevant facts in the lower appellate proceedings.
Held
The Tribunal held that communication gaps could not be ruled out and restored the appeal to the CIT(A)/NFAC for fresh adjudication, providing three effective opportunities for hearing.
Key Issues
Whether the case should be remanded back to the CIT(A)/NFAC due to alleged communication gaps preventing the assessee from presenting facts?
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
Assessment Year: 2018-19 Vs. Assessing Officer, Shri Shiv Krishna Sewa Trust, 4117, 2nd Floor, Naya Bazar, Ward- Exemption 2(2), Delhi New Delhi PAN: AAKTS5775J (Appellant) (Respondent) Assessee by Sh. Ankur, AR Department by Sh. Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 26.06.2025 Date of pronouncement 26.06.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1070879488(1), dated 04.12.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
Learned counsel next 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, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore 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.