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Facts
The assessee's appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC's order passed under section 147. There was a delay of 56 days in filing the appeal. The assessee's counsel submitted that due to communication gaps and the new virtual hearing mechanism, the assessee could not effectively represent its case.
Held
The Tribunal acknowledged the possibility of communication gaps in virtual hearings and noted non-compliance with Section 250(6) of the Act in the lower appellate order. To ensure justice, the Tribunal decided to set aside the appeal and restore it to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee's appeal should be restored to the CIT(A)/NFAC for fresh adjudication due to communication gaps and procedural lapses in the lower appellate proceedings.
Sections Cited
147, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1069862933(1) dated 22.10.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 56 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
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
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.