YOGENDRA KUMAR,MURADNAGAR vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 1882/DEL/2025Status: DisposedITAT Delhi05 June 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and deemed it appropriate in the interest of justice to set aside the appeal. The matter was restored to the CIT(A)/NFAC for fresh adjudication with three effective opportunities of hearing.

What were the facts?

The assessee's appeal for assessment year 2012-13 arises from proceedings under Section 147 r.w.s. 144 of the Income-tax Act, 1961. The assessee's counsel submitted that due to communication gaps, the assessee could not present all facts in the lower appellate proceedings.

What were the issues?

Whether the appeal should be restored to the CIT(A)/NFAC for fresh adjudication due to alleged communication gaps during lower appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Ms. Monika Ghai, Adv
Hearing: 05.06.2025Pronounced: 05.06.2025

Date of hearing 05.06.2025 Date of pronouncement 05.06.2025 ORDER This assessee’s appeal for assessment year 2012-13, 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/250/2023-24/1055959375(1), dated 11.09.2023 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

Heard both the parties. 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, 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.

4.

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 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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