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Facts
The assessee's appeal for AY 2017-18 arose against an order passed under Section 143(3) of the Income-tax Act, 1961. The assessee's counsel argued that due to communication gaps, the assessee could not appear to present all relevant facts in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps due to the newly introduced virtual hearing mechanism. It deemed it appropriate in the interest of justice to set aside the appeal and restore it to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee was prevented from presenting facts due to communication gaps, warranting a restoration of the appeal?
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2017-18 Vs. Income Tax Officer, Nahid Parveen, Flat No. 705, Plot No. F 21A, Ward-4(2)(3), Sector-50, Noida Mahagun Maestro, Noida PAN :AFMPP7624L (Appellant) (Respondent) Assessee by Sh. Rahul Kumar, AR Department by Sh. Yogeshwar Sharma, Sr. DR Date of hearing 14.05.2025 Date of pronouncement 14.05.2025 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 1, Surat’s DIN and order no. ITBA/APL/S/250/2024- 25/1072451542(1), dated 23.01.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. 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, 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.
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.