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Facts
The assessee's appeal arises against the CIT(A)/NFAC's order in proceedings under Section 153A of the Income Tax Act. The assessee could not appear in the lower appellate proceedings due to communication gaps.
Held
The Tribunal held that communication gaps in virtual hearings cannot be ruled out, and there was no effective compliance with Section 250(6) of the Act. Therefore, the matter was restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee's appeal should be restored to the CIT(A)/NFAC due to communication gaps and non-compliance with procedural requirements.
Sections Cited
153A, 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
Asstt. Year : 2015-16 Ajay Garg, Vs DCIT, 156, 2nd Floor, Deepali, Saraswati Central Circle-30, Vihar, North West Delhi, New Delhi-110055 New Delhi-110034 (APPELLANT) (RESPONDENT) PAN No. AIPPG2759P Assessee by: Sh. Paritosh Jain, 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 2015-16, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1073850293(1) dated 28.02.2025, in proceedings u/s 153A of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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.
Ajay Garg 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.