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Judgment
ORDER
This assessee’s appeal for Assessment Year 2016-17 arises against the Commissioner of Income T ax(Appeals)/National Facele ss Appeal Centre (for shor t, ‘CIT (A)/NFAC’), Delhi’s order DIN & order No. ITB A/NFAC /S/250/2024 -25/1073526686(1), dated 20.02.2025, involving pro ceedings u/s 144 r .w .s. 144B of the Inco me T ax Act, 1961; hereinafter referred to as, “ the Act”.
Heard both the parties at length. Case file perused.
For the reasons stated in the assessee’s/Revenue’s condonation averments, delay of 272 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
Learned counsel submits that o n account of communicatio n gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate pro ceedings; and; therefore, the matter may be restore d back to the AO. T he Revenue vehe mently supports the learned lower author ities’ action making the addition(s) herein on merits.
Be that as it may, the fact remains that possibility of some communicatio n gaps at various le vels in such an instance o f the newly introduce d virtual hearing mechanism could not be alto gether ruled out. It is therefore deemed appro priate in the lar ger interest of justice to resto re the assessee’s instant appeal back to the AO for his afresh appropriate adjudication, within three effective o pportunities of hearing at the appellant’s r isk and responsibility, in co nsequential proceedings. Ordered accordingly.
This assessee’s appe al is allowed for statistical purposes.