RAM AVTAR ,HISSAR vs. ITO,WARD-3 , HISSAR
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13 Sh. Ram Avtar, 1, K.M. Stone, Hissar Road, Barwala, Hissar, Haryana Vs. Income Tax Officer, Ward-3, Hissar PAN :ACGPA1065P (Appellant)
This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1067453056(1), dated
08.08.2024 involving proceedings under section 143(3) r.w.s. 147
of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. 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 Assessee by Sh. Samyak Jain, Adv.
Department by Sh. Yogeshwar Sharma, Sr. DR
Date of hearing
14.05.2025
Date of pronouncement
14.05.2025
2 | P a g e lower appellate proceedings, and, therefore, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.
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. 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.
5. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 14th May, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 14th May, 2025. RK/-