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Facts
The assessee filed an appeal against the order passed by the CIT(A)/NFAC under Section 143(3) of the Income Tax Act, 1961. The assessee claimed that due to communication gaps, they could not properly present their case before the lower appellate authority.
Held
The Tribunal noted that communication gaps might have occurred due to the virtual hearing mechanism and that the lower appellate order did not comply with Section 250(6) of the Act. Therefore, the appeal was set aside and remanded back to the CIT(A)/NFAC for a fresh adjudication.
Key Issues
Whether the matter should be remanded to the CIT(A)/NFAC for fresh adjudication due to communication gaps and non-compliance with statutory provisions in the lower appellate order.
Sections Cited
143(3), 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
Asstt. Year : 2020-21 Vijay Kumar Gupta, Vs CIT(A)/NFAC, J-130A, Sector-9, Vijay Nagar, Delhi Ghaziabad-201009 (APPELLANT) (RESPONDENT) PAN No. ACSPG3795Q Assessee by : Sh. Sujit Kumar Yadav, AR Revenue by : Sh. Ramesh Chand, Sr. DR Date of Hearing: 13.05.2025 Date of Pronouncement: 13.05.2025 ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2020-21, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1070217813(1) dated 08.11.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”)
Heard both the parties at length. 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, in the larger interest of
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.