RUPESH AGGARWAL,GHAZIABAD vs. ITO WARD 2(2)(2), GHAZIABAD

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ITA 3145/DEL/2025Status: DisposedITAT Delhi22 September 2025AY 2018-19Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It held that communication gaps during virtual hearings and non-compliance with Section 250(6) of the Act in the lower appellate order necessitated setting aside the order.

What were the facts?

The assessee filed an appeal against the order of the CIT(A)/NFAC for Assessment Year 2018-19. The appeal was delayed by 13 days, which was condoned. The assessee's counsel argued that communication gaps led to the assessee's inability to appear and present facts effectively.

What were the issues?

Whether the lower appellate order is valid when there were communication gaps during virtual hearings and non-compliance with statutory requirements like Section 250(6) of the Act.

Which sections of the Income-tax Act were involved?

Section 144,Section 250(6)

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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

Hearing: 22.09.2025Pronounced: 22.09.2025

Asstt. Year : 2018-19 Sh. Rupesh Aggarwal, Vs Income Tax Officer, 107, Model Town West, Ward-2(2)(2), H.O. Ghaziabad, Ghaziabad-201001 Ghaziabad (APPELLANT) (RESPONDENT) PAN No. ALZPA7694L Assessee by : Sh. Ankit Kumar, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 22.09.2025 Date of Pronouncement: 22.09.2025 ORDER

Per Satbeer Singh Godara, Judicial Member:

1.

This assessee’s appeal for Assessment Year 2018-19, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073772929(1) dated 27.02.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

Delay of 13 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).

4.

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

5.

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.

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