Ekta Mahajan vs ITO, Ward (1)(3)

This assessee’s appeal for Assessment Year 2012-13, arises against the Addl/JCIT(A)-1 Ahmedabad DIN & Order No. ITBA/AP L/S/250/2025-26/1081409543(1) dated 03.10.2025, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961 (in short “the Act”).

None appeared on behalf of the assessee. Accordingl y, heard the Ld. DR and case file perused.

It transpires from the records 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 C IT(A)/NFAC. The Revenue vehementl y supports the learned lower authorit y’s action making the addition(s) herein on merits.

Be that as it may, the fact remains that possibilit y of some communication gaps at various levels in such an instance of the newl y introduced virtual hearing mechanism could not be altogether ruled out. 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 her afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibilit y, in consequential proceedings. Ordered accordingl y.

This assessee’s appeal is allowed for statistical purposes.