RICHA SHARMA,GAUTAM BUDDHA NAGAR UTTAR PRADESH V. INCOME TAX OFFICER , FARIDABAD

ITA 4426/DEL/2025

AI Insights

The case involves an appeal by Richa Sharma against the order of the CIT(A), Faridabad, concerning the Assessment Year 2014-15. The appeal was prompted by alleged communication gaps at various levels during the lower appellate proceedings, which prevented the assessee from adequately presenting and proving relevant facts. The Tribunal noted the introduction of a virtual hearing mechanism and acknowledged the possibility of communication lapses. Furthermore, the Tribunal observed non-compliance with section 250(6) of the Income Tax Act, which requires a detailed adjudication on points of determination. Consequently, the Tribunal decided to set aside the appeal back to the CIT(A) for a fresh adjudication, providing three opportunities for hearing.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772619 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2014-2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: PARUL DURIJA; RAJAN CHUTANI
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4426/Del/2025 : Asstt. Year : 2014-15 Richa Sharma, D-1105, Golf City, Plot 8, Sector- 75, Gautam Buddha Nagar, Noida, Uttar Pradesh-201301 Vs Income Tax Officer, Ward-2(1), Faridabad, Haryana-121001 (APPELLANT) (RESPONDENT) PAN No. BAEPS1057G Assessee by: Ms. Parul Durija, Adv. & Sh. Rajan Chutani, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 26.08.2025 Date of Pronouncement: 26.08.2025 ORDER This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A), Faridabad’s in case No. 10507/2016- 17 dated 22.02.2018, in proceedings u/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 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 Printed from counselvise.com ITA No. 4426/Del/2025 Richa Sharma 2 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 26/08/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 26/08/2025 *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 "