Loading judgment…
Facts
The assessee's appeal for AY 2012-13 arose from an order passed under Section 147 read with Section 144 of the Income Tax Act. The assessee claimed that due to communication gaps, they could not effectively present their case before the lower appellate authorities.
Held
The Tribunal noted that there was a lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Therefore, in the interest of justice, the appeal was set aside and restored to the Assessing Officer for fresh adjudication.
Key Issues
Whether the lower appellate order was procedurally flawed and whether the case should be remanded back to the Assessing Officer for a fresh adjudication due to non-compliance and communication gaps.
Sections Cited
147, 144, 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
Asstt. Year : 2012-13 Taru Batra, Vs Income Tax Officer, A/3, 2nd B-85, Nehru Nagar, Ward-5(3)(5), Ghazibad, U.P.-201001 Gautam Budh Nagar, Noida-201307 (APPELLANT) (RESPONDENT) PAN No. AQZPB6663P Assessee by: Sh. Abhishek Jain, CA & Sh. Dilip Singh, CA Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 25.06.2025 Date of Pronouncement: 25.06.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1067602214(1) dated 13.08.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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 Assessing Officer.
Taru Batra 4. 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 Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.