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Facts
The assessee's appeal for AY 2012-13 arises from an order passed under Section 144 of the Income Tax Act, 1961. There was a delay of 97 days in filing the appeal. The assessee's counsel submitted that communication gaps prevented the assessee from appearing and presenting facts in lower appellate proceedings.
Held
The Tribunal condoned the delay in filing the appeal. It held that the possibility of communication gaps during virtual hearings could not be ruled out and there was a lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Therefore, the matter was set aside to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay in filing the appeal is condonable, and whether the matter should be remanded due to communication gaps and non-compliance with procedural requirements in the lower appellate proceedings.
Sections Cited
144, 250(6), 147, 148, 143(3)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1073257926(1) dated 13.02.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Delay of 97 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).
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
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.