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Facts
The assessee filed appeals against the orders of the CIT(A). The assessee's counsel submitted that due to communication gaps, the assessee could not present all facts in the lower appellate proceedings. A communication gap also existed between the assessee in Raipur and their CA consultant in Delhi.
Held
The Tribunal noted the possibility of communication gaps due to the virtual hearing mechanism and the specific gap mentioned by the assessee. Therefore, in the interest of justice, the Tribunal set aside the appeals and remanded them back to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the appeals should be set aside and remanded to the CIT(A) due to communication gaps preventing the assessee from properly presenting their case?
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “E”, NEW DELHI
Before: SHRI SHAMIM YAHYA, & SHRI VIMAL KUMAR
PER SHAMIM YAHYA, AM : These appeals have been filed by the Assessee against the respective Orders of the Ld. CIT(A)-25, Delhi relating to the captioned assessment years.
Heard both the parties at length and perused the records.
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 2 restored back to the CIT(A)/NFAC. Ld. DR did not have any objection to this proposition.
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. Ld. Counsel’s further submission is that there was some communication gap between the assessee who was residing at Raipur and the CA Consultant who was based at Delhi. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s present appeals back to the CIT(A)/NFAC for his afresh appropriate adjudication, after giving adequate opportunity of being heard to the assessee. Ordered accordingly.
In the result, all the 04 assessee’s appeals are allowed for statistical purposes. Order Pronounced in the Open Court on 13/05/2025. (VIMAL KUMAR) ACCOUNTANT MEMBER SRBHATNAGAR