RAM AVTAR ,HISSAR vs. ITO,WARD-3 , HISSAR

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ITA 1068/DEL/2025Status: DisposedITAT Delhi14 May 2025AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps in virtual hearings and deemed it appropriate to set aside the appeal back to the CIT(A)/NFAC for fresh adjudication with three effective opportunities.

What were the facts?

The assessee's appeal for AY 2012-13 arose from an order involving proceedings under Section 143(3) r.w.s. 147 of the Income-tax Act. The assessee's counsel argued that communication gaps prevented the assessee from presenting all facts in lower appellate proceedings.

What were the issues?

Whether communication gaps during virtual hearings warrant setting aside the appeal for fresh adjudication?

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 14.05.2025Pronounced: 14.05.2025

Date of hearing 14.05.2025 Date of pronouncement 14.05.2025 ORDER 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 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.

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