SHEELA DEVI,DELHI vs. ITO WARD-29(1), DELHI

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ITA 144/DEL/2025Status: DisposedITAT Delhi22 April 2025AY 2012-13Bench: Sh. Satbeer Singh Godara (Judicial Member)2 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal acknowledged potential communication gaps in the virtual hearing process and non-compliance with Section 250(6) by the lower appellate authority. In the interest of justice, the appeal was allowed for statistical purposes, and the matter was set aside and restored to the CIT(A)/NFAC for fresh adjudication, providing the appellant three effective opportunities for hearing.

What were the facts?

The assessee appealed against the CIT(A)/NFAC order for Assessment Year 2012-13, passed under Section 144 of the Income Tax Act. The counsel argued that communication gaps prevented the assessee from presenting all relevant facts during the lower appellate proceedings, requesting the matter be restored to the CIT(A)/NFAC.

What were the issues?

Whether communication gaps and non-compliance with Section 250(6) by the lower appellate authority warrant setting aside the order and remanding the matter for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,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: Ms. Ekta Kumari, Adv
Hearing: 22.04.2025Pronounced: 22.04.2025

Asstt. Year : 2012-13 Ms. Sheela Devi, Vs Income Tax Officer, I-3, Nirmal Puri, Double Storey, Ward-29(1), Lajpat Nagar-4, New Delhi-110002 New Delhi-110024 (APPELLANT) (RESPONDENT) PAN No. BGAPD9119G Assessee by: Ms. Ekta Kumari, Adv. 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 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1070433830(1) dated 18.11.2024, in proceedings u/s 144 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 22/04/2025.

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