Mr. Ramesh Chand Sharma vs Income Tax Officer, Ward 30(5)

PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for assessment year 2023-24, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A).NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1088140123(1) dated 30.03.2026, involving proceedings under section 144 r.w.s. 144B of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

Delay of 37 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

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, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authorities’ action making the addition(s) herein on merits.

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. It is therefore deemed appropriate in the larger interest of justice to restore 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.

This assessee’s appeal is allowed for statistical purposes.