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Facts
The assessee's appeal for assessment year 2017-18 arose against an order of the CIT(A)-NFAC. The assessee's counsel submitted that due to communication gaps, the assessee could not appear to plead their case effectively in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps, especially with the newly introduced virtual hearing mechanism. In the interest of justice, the Tribunal decided to set aside the order and restore the appeal to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee was given adequate opportunity to present their case in the lower appellate proceedings, considering potential communication gaps in virtual hearings.
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 Commissioner of Income Tax (Appeals)-National Faceless Appeal Centre [in short, the “CIT(A)-NFAC”],Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059137178(1) dated 28.12.2023, 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 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 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.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 11TH February, 2025.