VIJAY KUMAR KUNDU,VPO TITOLI, JIND ROAD, ROHTAK vs. NFAC, DELHI

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ITA 2576/DEL/2024Status: DisposedITAT Delhi03 April 2025AY 2012-2013Bench: SHRI SATBEER SINGH GODARA (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps due to the virtual hearing mechanism. It set aside the appeal and restored it to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 was against an order by the CIT(A)/NFAC. The assessee claimed communication gaps prevented them from presenting all facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented from presenting their case effectively due to communication gaps in the lower appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Apporva Bhardwaj, CA
Hearing: 03.04.2025Pronounced: 03.04.2025

ORDER This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1064479651(1), dated 30.04.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

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, the matter may be restored back to the CIT(A)/NFAC. The Revenue

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