DRASHI ENERGY PRIVATE LIMITED,GWALIOR vs. INCOME TAX OFFICER , GWALIOR

This assessee’s appeal for assessment year 2016-17 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/250/2023-24/1053673694(1) dated 13.06.2023, involving proceedings u/s 143(3) of the Income-tax Act, 1961, hereinafter referred to as the ‘Act’.

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 P a g e | 2 ITA No.54/Agr./2024 Drashi Energy Pvt. Ltd. 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.

Delay of 185 days involved for filing the instant appeal is condoned in the larger interest of justice.