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Facts
The assessee's appeal for Assessment Year 2012-13 arose from an order passed under Section 147 read with Section 144 of the Income Tax Act. The assessee contended that due to communication gaps in virtual hearings, they could not effectively present their case before the lower appellate authority.
Held
The Tribunal acknowledged the possibility of communication gaps during virtual hearings and the lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Therefore, to ensure justice, the matter was set aside to the CIT(A)/NFAC for a fresh adjudication.
Key Issues
Whether the assessee's failure to appear and present facts due to communication gaps in virtual hearings warrants a set-aside of the lower appellate order for fresh adjudication.
Sections Cited
147, 144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Ompal Singh Yadav, Vs Income Tax Officer, C/o Malik & Co., 28A, Saket, Ward-1(2)(1), Meerut, U.P.-250003 Meerut, U.P.-250001 (APPELLANT) (RESPONDENT) PAN No. ADHPY9824A Assessee by: Sh. Sankalp Malik, Adv. & Sh. Murtaza Shuberi, CA Revenue by : Ms. Ambika Agarwal, Sr. DR Date of Hearing: 06.10.2025 Date of Pronouncement: 06.10.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1056037251(1) dated 13.09.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC.
Ompal Singh Yadav 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. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. 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.