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Facts
The assessee's appeal for AY 2015-16 arose against an order of the CIT(A) in proceedings under Section 153C of the Income Tax Act, 1961. The assessee could not appear before the lower appellate authority due to communication gaps.
Held
The Tribunal noted the possibility of communication gaps due to the virtual hearing mechanism and non-compliance with Section 250(6) of the Act in the lower appellate order. The appeal was set aside and restored to the CIT(A) for fresh adjudication.
Key Issues
Whether the assessee was unable to appear due to communication gaps and non-compliance with procedural requirements by the lower appellate authority, warranting a remand for fresh adjudication.
Sections Cited
153C, 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
Asstt. Year : 2015-16 Tanya Singh Makhni, Vs DCIT, C-426, Defence Colony, Central Circle-26, New Delhi-110024 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AZQPM6477N Assessee by: Sh. G. S. Alag, CA Revenue by : Sh. Sanjay Kumar, Sr. DR Date of Hearing: 22.04.2025 Date of Pronouncement: 22.04.2025 ORDER
This assessee’s appeal for Assessment Year 2015-16, arises against the CIT(A), Delhi-25’s DIN & order No. ITBA/APL/S/250/2024-25/1071378956(1) dated 19.12.2024, in proceedings u/s 153C 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 justice met in case, the matter be restored back to the CIT(A).
Tanya Singh Makhni 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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 22/04/2025.