JOGINDER PAYLA,HARYANA V. DCIT (OSD), DELHI

ITA 2670/DEL/2025

AI Insights

The case involves an appeal by Sh. Joginder Payla against the order of the CIT(A), Delhi-31, concerning the Assessment Year 2012-13. The appeal was based on procedural issues during the lower appellate proceedings, specifically communication gaps and inadequate compliance with statutory requirements for adjudication. The Tribunal acknowledged the possibility of communication gaps due to the virtual hearing mechanism and the lack of detailed points of determination in the CIT(A)'s order. Consequently, the Tribunal decided to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772490 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2012-2013
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: SHARA D AGRAWAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 2670/Del/2025 : Asstt. Year: 2012-13 Sh. Joginder Payla, H. No. 453, Sector-17, Faridabad, Haryana-121002 Vs DCIT, Central Circle-27, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. ANXPP9610M Assessee by : Sh. Sharad Agrawal, AR Revenue by : Sh. Jitender Singh, CIT-DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2012-13, arises against the CIT(A), Delhi-31’s DIN & order No. ITBA/APL/S/250/2024-25/1073208616(1) dated 12.02.2025, in proceedings u/s 153C 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. 2670/Del/2025 Joginder Payla 2 proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A). 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) 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 27/08/2025. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 27/08/2025 *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 "