MANDIR SHRI SITA RAM JI MAHARAJ SEWA SAMITI,, PALWAL, FARIDABAD vs. INCOME TAX OFFIER, NATIONAL FACELESS ASSESSMENT CENTRE,DELHI

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ITA 457/DEL/2025Status: DisposedITAT Delhi02 June 2025AY 2019-20Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the possibility of communication gaps and non-compliance with Section 250(6) of the Act in the lower appellate order. Therefore, the matter was restored back to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2019-20 arose from an order of the CIT(A)/NFAC. The assessee could not appear before the lower appellate authority due to communication gaps, particularly with the new virtual hearing mechanism.

What were the issues?

Whether the appeal should be restored to the lower appellate authority due to communication gaps and procedural deficiencies in the previous proceedings.

Which sections of the Income-tax Act were involved?

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 : 2019-20 Mandir Shri Sita Ram Ji Maharaj Vs Income Tax Officer, Sewa Samiti, Old Sohna Road, Opp. NFAC, Naaz Cinema, Palwal, Delhi-110002 Haryana-121102 (APPELLANT) (RESPONDENT) PAN No. AAEAM7719H Assessee by : Sh. Shubham Goyal, AR 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 2019-20, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070384247(1) dated 14.11.2024, in proceedings u/s 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.

Mandir Shri Sita Ram Jai Maharaj Sewa Samiti 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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