THE HISAR RAM NAGAR COOPERATIVE HB SOCIETY LIMITED,HISAR vs. ITD; CPC, DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2019-20 The Hisar Ram Nagar Cooperative HB Society Limited, H. No. 2, Balwant Singh, Near Hanuman Mandir, New Aggarsain Colony, Hisar, Haryana Vs. Assessment Unit, Income Tax Department, Delhi PAN: AAGAT9682C (Appellant)
This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1078183159(1), dated
04.07.2025 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. Learned counsel submits that on account of communication gaps at various levels, the assessee could
Assessee by Sh. Shailesh Gupta, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
29.10.2025
Date of pronouncement
29.10.2025
2 | P a g e not appear to plead and prove all the relevant facts in the lower appellate proceedings; and; therefore, the matter may 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.
3. 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 restore the assessee’s instant appeal back to the CIT(A)/NFAC for its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
4. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 29th October, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 29th October, 2025. 3 | P a g e
RK/-