SUBHASH CHANDER & SONS (HUF),HARYANA vs. INCOME TAX OFFICER, WARD-2, ROHTAK, HARYANA

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ITA 1117/DEL/2025Status: DisposedITAT Delhi15 May 2025AY 2016-17Bench: Sh. Satbeer Singh Godara (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. Recognizing the possibility of communication gaps and non-compliance with Section 250(6) of the Act in the lower appellate order, the Tribunal set aside the appeal and restored it to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee filed an appeal for Assessment Year 2016-17 against an order passed under Section 147 of the Income Tax Act. There was a delay of 302 days in filing the appeal, which was condoned. The assessee's counsel argued that communication gaps and the new virtual hearing mechanism prevented them from presenting their case effectively.

What were the issues?

Whether the delay in filing the appeal should be condoned and whether the case should be remanded to the lower appellate authority for fresh adjudication due to communication gaps and procedural lapses.

Which sections of the Income-tax Act were involved?

Section 147,Section 250(6)

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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: Sh. Satbeer Singh Godara

For Appellant: Adv. &
Hearing: 15.05.2025Pronounced: 15.05.2025

Asstt. Year : 2016-17 Subhash Chander & Sons (HUF), Vs Income Tax Officer, 962/20, Shakti Nagar, Ward-2, Rohtak, Haryana-1241001 Rohtak, Haryana-124001 (APPELLANT) (RESPONDENT) PAN No. AAUHS9666L Assessee by : Sh. Somil Aggarwal, Adv. & Sh. Deepesh Garg, Adv. Revenue by : Sh. Yogeshwar Sharma, Sr. DR Date of Hearing: 15.05.2025 Date of Pronouncement: 15.05.2025 ORDER

This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1061645412(1) dated 28.02.2024, 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.

Delay of 302 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

4.

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

5.

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)/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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