VEMURI FINVEST PRIVATE LIMITED,DELHI vs. DCIT, CENTRAL CIRCLE - 27, DELHI

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ITA 1026/DEL/2025Status: DisposedITAT Delhi13 May 2025AY 2017-18Bench: Sh. Satbeer Singh Godara (Judicial Member)4 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, especially with virtual hearings, and noted non-compliance with Section 250(6) of the Act in the lower appellate order. Therefore, to serve the larger interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose against the order of CIT(A)/NFAC in proceedings u/s 153A r.w.s. 143(3). The assessee's counsel submitted that due to communication gaps, the assessee could not properly present their case before the lower appellate authority.

What were the issues?

Whether the lower appellate order complied with procedural requirements and whether communication gaps warranted a remand for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3),Section 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

For Appellant: Adv. &, Ms. Bhavya Garg, Adv
Hearing: 13.05.2025Pronounced: 13.05.2025

Asstt. Year : 2017-18 Vemuri Finvest Pvt. Ltd., Vs DCIT, 33/3, First Floor, KH 333, Chattarpur Central Circle-27, Village, Sanjay Colony, Bhati Mines, New Delhi-110055 South West Delhi, Delhi-110074 (APPELLANT) (RESPONDENT) PAN No. AAACV3615M Assessee by: Sh. Sudesh Garg, Adv. & Ms. Bhavya Garg, Adv. Revenue by : Sh. Yogeshwar Sharma, Sr. DR Date of Hearing: 13.05.2025 Date of Pronouncement: 13.05.2025 ORDER

This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/APL/S/250/2024-25/1075097315(1) dated 27.03.2025, in proceedings u/s 153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC.

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 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.

5.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 13/05/2025.

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