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

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.

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 :

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.

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.

Appeal of the assessee is allowed for statistical purposes.