THAPAR INSTITUTE OF ENGINEERING AND TECHNOLOGY,PATIALA vs. DCIT, EXEMPTIONS CIRCLE 1, CHANDIGARH

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ITA 218/CHANDI/2023Status: DisposedITAT Chandigarh30 December 2024AY 2018-19Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)3 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the CIT(A)'s order and remanded the matter back. The CIT(A) was directed to allow the assessee a hearing through video conferencing as per the Faceless Appeals Scheme.

What were the facts?

The assessee appealed to the CIT(A) against an assessment order. The assessee argued that the CIT(A) failed to provide an opportunity for a hearing via video conferencing as mandated by the Faceless Appeals Scheme.

What were the issues?

Whether the CIT(A) erred by not granting the assessee an opportunity for a video conferencing hearing under the Faceless Appeals Scheme.

Which sections of the Income-tax Act were involved?

Section 250(6B)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY,

For Appellant: Ms. Aditi Gupta, Advocate
For Respondent: Dr. Ranjit Kaur, Addl. CIT Sr. DR
Hearing: 30.12.2024Pronounced: 30.12.2024

आदेश/ORDER

PER KRINWANT SAHAY, AM

1.

This appeal by assessee is arising out of the order of ld. CIT(A) NFAC, Delhi in appeal No. NFAC/2017-18/10019433 order dated 24.02.2023. The assessment was framed by AO of NFAC, Delhi for the assessment year 2018-19 under Section 143(3) read with Sections 143(3A) & 143(3B) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) vide his order dated 30.03.2021.

2.

At the outset, the ld. Counsel for the assessee drew our attention to Ground No.3 that the CIT(A) has not granted opportunity of being heard through Video Conferencing as specified under Section 250(6B) of the Act under Faceless Appeals Scheme, 2021. Ld. Counsel for the assessee drew our attention to the following Ground No.3 :

“3. That the ld. CIT(A) has erred in law in not granting an opportunity to the appellant to present its case through video conferencing as specified under the Faceless Appeal Scheme 2021, provided under Section 250(6B) of the Act.”

3.

When this fact was confronted to ld. Sr.DR, she fairly conceded that opportunity can be allowed to assessee and matter can be remanded back to CIT(A) for fresh adjudication.

4.

After hearing both the sides and going through the facts, we set aside the order of CIT(A) and remand the matter back to his file for allowing hearing through Video Conferencing as prescribed under Section 250(6B) of the Act as specified under Faceless Appeals Scheme, 2021. We direct the CIT(A) accordingly.

5.

Appeal of the assessee is allowed for statistical purposes.

Order pronounced on 30.12.2024.

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