SHIKA RANI RAIZADA,DELHI vs. ITO WARD-28(5), DELHI

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ITA 2170/DEL/2025Status: DisposedITAT Delhi02 June 2025AY 2011-12Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and the lack of effective compliance with Section 250(6) of the Act. Therefore, in the interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for a fresh adjudication.

What were the facts?

The assessee's appeal for AY 2011-12 arose from an order passed under Section 147 read with Section 144 of the Income Tax Act, 1961. The assessee contended that due to communication gaps, particularly with the new virtual hearing mechanism, they could not present their case effectively before the lower appellate authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively before the lower appellate authority due to communication gaps and procedural deficiencies, warranting a remand.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 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

Hearing: 02.06.2025Pronounced: 02.06.2025

Asstt. Year : 2011-12 Shika Rani Raizada, Vs Income Tax Officer, A-634, Pkt.-A, Sarita Vihar, Ward-28(5), Delhi-110044 New Delhi (APPELLANT) (RESPONDENT) PAN No. AQTPR4966R Assessee by: Sh. Narender Chillar, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 02.06.2025 Date of Pronouncement: 02.06.2025 ORDER This assessee’s appeal for Assessment Year 2011-12, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1067117919(1) dated 29.07.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC.

Shika Rani Raizada 4. 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.

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