BB BUILDHOME PVT LTD,DELHI V. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

ITA 4258/DEL/2025

AI Insights

The case involves BB Buildhome Pvt. Ltd., which appealed against the order of the CIT(A)/NFAC, Delhi for the Assessment Year 2013-14. The appeal was primarily concerned with procedural issues during the lower appellate proceedings, where the assessee claimed that due to communication gaps, they were unable to present all relevant facts. The tribunal acknowledged these procedural shortcomings and the ineffective compliance with section 250(6) of the Income Tax Act in the lower appellate order, leading to the decision to remand the case for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 787694 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 03-07-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: VED JAIN; UMA UPADHYAY
• Keywords: Set aside
• Section: 147; 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4258/Del/2025 : Asstt. Year: 2013-14 BB Buildhome Pvt. Ltd., B 1/1, IIIrd Floor, Part-II, Model Town, New Delhi-110009 Vs CIT(A)/NFAC Delhi (APPELLANT) (RESPONDENT) PAN No. AABCB8010B Assessee by : Sh. Ved Jain, Adv. & Sh. Uma Upadhyay, CA Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 18.11.2025 Date of Pronouncement: 20.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076888701(1) dated 10.06.2025, in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. 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 Printed from counselvise.com ITA No. 4258/Del/2025 BB Buildhome Pvt. Ltd. 2 proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC. 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. 5. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 20/11/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 20/11/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "