THAPAR INSTITUTE OF ENGINEERING AND TECHNOLOGY,PATIALA vs. DCIT, EXEMPTIONS CIRCLE 1, CHANDIGARH
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Income Tax Appellate Tribunal, CHANDIGARH
Before: SHRI MAHAVIR SINGH & SHRI KRINWANT SAHAY,
आदेश/ORDER
PER KRINWANT SAHAY, AM
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 :
“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.”
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.
Order pronounced on 30.12.2024.
Sd/- Sd/-
( MAHAVIR SINGH) ( KRINWANT SAHAY) VICE PRESIDENT ACCOUNTANT MEMBER
“Poonam”
आदेश क� �ितिलिप अ�ेिषत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�/ CIT 4. िवभागीय �ितिनिध, आयकर अपीलीय आिधकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 5. गाड� फाईल/ Guard File आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar
