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Facts
The assessee's appeal for AY 2017-18 arose from an order passed under Section 144 of the Income Tax Act, 1961. The assessee contended that due to communication gaps, they could not appear and present all relevant facts before the lower appellate authority.
Held
The Tribunal noted the assessee's submission regarding communication gaps and the lack of effective compliance with Section 250(6) of the Act in the impugned order. Therefore, in the interest of justice, the appeal was set aside.
Key Issues
Whether the matter should be restored to the Assessing Officer due to communication gaps preventing the assessee from presenting their case effectively before the lower appellate authority.
Sections Cited
144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070990683(1) dated 17.01.2025, in proceedings u/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.
Raj Pal Singh 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.