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Facts
The assessee's appeal for assessment year 2011-12 arises from an order by the CIT(A)/NFAC. The assessee claimed communication gaps at various levels prevented them from presenting their case effectively in the lower appellate proceedings. The Revenue supported the lower authority's additions.
Held
The Tribunal acknowledged the possibility of communication gaps, especially with the new virtual hearing mechanism. In the interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the assessee was prevented from presenting their case due to communication gaps, and if so, should the matter be remanded for fresh adjudication.
Sections Cited
143(3), 147
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, AGRA
Before: SHRI SATBEER SINGH GODARA & SHRI MANOJ KUMAR AGGARWAL
PER SATBEER SINGH GODARA, JUDICIAL MEMBER:
This assessee’s appeal for assessment year 2011-12 arises against Commissioner of Income Tax(Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and Order No. ITBA/NFAC/S/250/2023-24/1058546069(1) dated 07.12.2023, in proceedings u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’].
P a g e | 2 ITA No.42/Agr./2024 Surendra Kumar Goyal 2. Heard both the parties at length. Case file perused.
The assessee pleads in the case file 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, 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 10.02.2025.