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Facts
The assessee's appeal for Assessment Year 2020-21 arises against an order passed by the CIT(A)/NFAC in proceedings u/s 147 of the Income Tax Act. The assessee contended that due to communication gaps at various levels, they could not appear and prove all the relevant facts in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps, especially with virtual hearings, and the lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Therefore, in the interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the case should be restored to the CIT(A)/NFAC for fresh adjudication due to communication gaps and non-compliance with statutory provisions in the lower appellate proceedings.
Sections Cited
147, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082687911(1) dated 17.11.2025, in proceedings u/s 147 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)/NFAC.
Gaurav Yadav 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 effective 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.