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Facts
The assessee filed an appeal against a CIT(A) order for AY 2021-22, stemming from proceedings under Section 143(3) of the Income Tax Act. The counsel contended that communication gaps prevented the assessee from presenting all relevant facts in the lower appellate stage, seeking restoration of the matter to the CIT(A).
Held
The tribunal acknowledged potential communication gaps, particularly with virtual hearings, and noted the CIT(A)'s non-compliance with Section 250(6) regarding framing points of determination. Therefore, in the interest of justice, the tribunal set aside the appeal and remanded the case to the CIT(A) for a fresh adjudication with three effective opportunities for the appellant.
Key Issues
Whether the appellate proceedings should be remanded to the CIT(A) due to communication gaps faced by the assessee and the lower appellate authority's non-compliance with Section 250(6) of the Act.
Sections Cited
143(3), 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 : 2021-22 Ankit Dewan, Vs DCIT, House No. 202, Block-2, Subhash Central Circle-5, Nagar, New Delhi-110027 New Delhi-110025 (APPELLANT) (RESPONDENT) PAN No. CCDPD8334D Assessee by: Ms. Tanya, 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 2021-22, arises against the CIT(A)-24, New Delhi’s in case No. CIT(A), Delhi-24/10087/2020-21 dated 09.12.2024, 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 justice met in case, the matter be restored back to the CIT(A).
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance Ankit Dewan 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.