PRAVEEN LATA JAIN,DELHI vs. ACIT,CIRCLE-43(1), DELHI

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ITA 1852/DEL/2025Status: DisposedITAT Delhi04 June 2025AY 2015-16Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that communication gaps, especially with the newly introduced virtual hearing mechanism, could not be ruled out. It also noted non-compliance with Section 250(6) of the Act in the lower appellate order. Therefore, to serve the larger interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2015-16 arose from an order of the CIT(A)/NFAC in proceedings u/s 147 of the Income Tax Act, 1961. The assessee's counsel submitted that due to communication gaps, the assessee could not present all relevant facts in lower appellate proceedings.

What were the issues?

Whether the lower appellate proceedings were conducted fairly, considering potential communication gaps and compliance with statutory provisions, necessitating a remand for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,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: 04.06.2025Pronounced: 04.06.2025

Asstt. Year : 2015-16 Praveen Lata Jain, Vs ACIT, 314, Ambica Vihar, Sunder Vihar, Circle-43(1), Delhi-110087 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAGPJ7281E Assessee by: Sh. Sanjiv Rai Mehra, CA 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 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072850208(1) dated 03.02.2025, in proceedings u/s 147 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.

Praveen Lata Jain 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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