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Facts
The assessee's appeal for assessment year 2017-18 arises against an order of the Addl/JCIT(A)-7 Kolkata. The assessee's counsel submitted that due to communication gaps and the newly introduced virtual hearing mechanism, the assessee could not appear to present all facts in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps with the virtual hearing mechanism. Considering the larger interest of 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 was prevented from presenting their case effectively due to communication gaps in the lower appellate proceedings.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, AGRA BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
ORDER
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for assessment year 2017-18, arises against the Addl/JCIT(A)-7 Kolkata’s DIN and order no. ITBA/APL/S/250/2024- 25/1069735217(1) dated 17.10.2024, involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties at length. Case file perused.
Learned counsel submits at the outset that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in lower appellate proceedings and therefore, in the larger interest of justice, the matter be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.
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 appeals 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.
This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 17.02.2025.