MAHIPAL SHARMA,MEERUT vs. ITO WARD-1(4), MEERUT

Asstt. Year : 2012-13 Mahipal Sharma, Vs Income Tax Officer, S/o Chander Sain Sharma, Ward-1(4), 288, Roorkee Road, Bharat Vihar, Meerut-250001 Modi Puram, Meerut-250110 (APPELLANT) (RESPONDENT) PAN No. BUYPS9587B Assessee by: Sh. V. Raj Kumar, Adv. Revenue by : Sh. Akhilesh Kumar Yadav, Sr. DR Date of Hearing: 04.06.2025 Date of Pronouncement: 04.06.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1054717302(1) dated 29.07.2023, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961 (in short “the Act”).

Mahipal Sharma 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.