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Facts
The assessee filed an appeal against an order for AY 2012-13, arising from proceedings under Section 147 read with Section 144 of the Income Tax Act, 1961. The assessee claimed communication gaps at various levels prevented them from presenting all relevant facts in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps, especially with virtual hearings, and noted the lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Therefore, the matter was restored back to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether to restore the appeal to the lower appellate authority due to alleged communication gaps and procedural deficiencies in the order.
Sections Cited
147, 144, 250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2012-13 Om Singh, Vs Income Tax Officer, 246, VPO Badkhalsa, District Ward-62(4), Sonipat, Haryana-131029 Delhi (APPELLANT) (RESPONDENT) PAN No. BIFPS6219F Assessee by: Sh. Manish Khurana, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 28.08.2025 Date of Pronouncement: 28.08.2025 ORDER This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2023-24/1059124347(1) dated 28.12.2023, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
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 justice met in case, the matter be restored back to the CIT(A)/NFAC.
Om Singh 4. 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.