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Facts
The assessee's twin appeals for Assessment Years 2011-12 and 2013-14 arose from proceedings under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. The assessee claimed that due to communication gaps and issues with the virtual hearing mechanism, they could not adequately present their case before the lower appellate authority.
Held
The Tribunal condoned the delay in filing the appeals. Recognizing the possibility of communication gaps and lack of effective compliance with Section 250(6) by the lower appellate order, the Tribunal set aside the appeals to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee was prevented from presenting their case effectively due to communication gaps and virtual hearing issues before the lower appellate authority. Whether the lower appellate order complied with statutory requirements like Section 250(6).
Sections Cited
153A, 143(3), 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2013-14 Ashok Goel, Vs ACIT, N-49, Second Floor, Block-N, Central Circle-28, Panchsheel Park, New Delhi-110017 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AEKPG3958B Assessee by: Sh. Manish Upneja, CA & Sh. Sanju, Adv. Revenue by : Ms. Indu Bala Saini, Sr. DR Date of Hearing: 24.06.2025 Date of Pronouncement: 24.06.2025 ORDER These assessee’s twin appeals & 1624/Del/2025 for Assessment Years 2011-12 and 2013-14, arise against the CIT(A)-29, New Delhi’s in case No. CIT(A), Delhi-29/10073 & 10081/2019-20 dated 24.07.2024, in proceedings u/s 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
Delay of 169 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).
Ashok Goel 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.
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.