VIVEK GUPTA,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 26, DELHI, DELHI

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ITA 2044/DEL/2025Status: DisposedITAT Delhi27 May 2025AY 2019-20Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted the possibility of communication gaps with virtual hearings and lack of compliance with Section 250(6) in the lower appellate order. Therefore, to serve the interest of justice, the appeal was set aside.

What were the facts?

The assessee's appeal for AY 2019-20 arose from an order of the CIT(A) under Section 153C of the Income Tax Act. The assessee's counsel argued that due to communication gaps in virtual hearings, the assessee could not present all facts.

What were the issues?

Whether the assessee was prevented from presenting their case due to communication gaps in virtual hearings, warranting a fresh adjudication by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 153C,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: 27.05.2025Pronounced: 27.05.2025

Asstt. Year : 2019-20 Vivek Gupta, Vs DCIT, BT-36, Shalimar Bagh, Central Circle-26, Delhi-110088 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AJJPG6648L Assessee by: Sh. Sumit Lal Chandani, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 27.05.2025 Date of Pronouncement: 27.05.2025 ORDER

This assessee’s appeal for Assessment Year 2019-20, arises against the CIT(A), Delhi-25’s DIN & order No. ITBA/APL/S/250/2024-25/1072136366(1) dated 13.01.2025, in proceedings u/s 153C 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).

Vivek Gupta 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 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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

5.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 27/05/2025.

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