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

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ITA 54/AGR/2024Status: DisposedITAT Agra10 February 2025AY 2016-17Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)1 pages
AI SummaryAllowed for statistical purposes

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, especially with the introduction of virtual hearings. Therefore, in the interest of justice, the appeal was set aside and restored to the CIT(A)/NFAC for fresh adjudication with three effective opportunities of hearing.

What were the facts?

The assessee's appeal for assessment year 2016-17 arises from an order of the CIT(A)/NFAC. The assessee contends that due to communication gaps, they could not appear to present their case effectively in the lower appellate proceedings. The delay of 185 days in filing the appeal is also involved.

What were the issues?

Whether the assessee was prevented from appearing due to communication gaps, warranting a restoration of the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3)

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

Hearing: 10.02.2025Pronounced: 10.02.2025

PER SATBEER SINGH GODARA, JUDICIAL MEMBER:

1.

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’.

2.

Heard both the parties at length. Case file perused.

3.

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.

4.

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.

5.

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

6.

This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 10.02.2025.

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