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

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
Assessee by Ms. Apporva Bhardwaj, CA
Sh. Chandresh Gupta, CA
Department by Sh. Sanjay Kumar, Sr. DR
Date of hearing
03.04.2025
Date of pronouncement
03.04.2025
2 | P a g e vehemently supports the learned lower authority’s action making the addition(s) herein on merits.
3. 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. 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.
4. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 3rd April, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 3rd April, 2025. RK/-