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Facts
The assessee appealed an order involving proceedings under Section 147 of the Income-tax Act, 1961. The assessee claimed that communication gaps at various levels prevented them from presenting all relevant facts before the lower appellate authorities.
Held
The Tribunal acknowledged the possibility of communication gaps and, in the larger interest of justice, restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee was granted three effective opportunities of hearing.
Key Issues
Whether communication gaps prejudiced the assessee's right to be heard and if the matter should be restored for fresh adjudication.
Sections Cited
147
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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA
Date of hearing 28.10.2025 Date of pronouncement 28.10.2025 ORDER
PER SATBEER SINGH GODARA, JM
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/250/2025-26/1075983299(1), dated 01.05.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. 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 the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently support the learned lower authorities action making 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 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 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