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Facts
The assessee filed an appeal against an order passed under Section 144 of the Income Tax Act, 1961. The appeal was filed with a delay of 116 days. The assessee's counsel argued that due to communication gaps, especially with the introduction of virtual hearings, the assessee could not present all facts in the lower appellate proceedings.
Held
The Tribunal condoned the delay in filing the appeal. It noted potential communication gaps in virtual hearings and the lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Consequently, the matter was set aside and restored to the CIT(A)/NFAC for fresh adjudication.
Key Issues
Whether the delay in filing the appeal should be condoned, and if the matter should be remanded for fresh adjudication due to procedural defects and potential communication gaps in the lower appellate proceedings.
Sections Cited
144, 250(6)
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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
Asstt. Year : 2017-18 Rakesh Aggarwal, Vs Income Tax Officer, 919/1B, Ward No. 7, Main Bazar, Ward-29(8), Mehrauli, New Delhi-110030 New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AAFPA1867J Assessee by: Ms. Sanju Kumari, 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 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072247872(1) dated 16.01.2025, 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 116 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.