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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2023-24, arises against the CIT(A)-30, New Delhi’s DIN & order No. ITBA/APL/M/250/2025-26/10788968367(1) dated 28.07.2025, in proceedings u/s 144 of the Inco me Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
Learned counsel submits that on account of communication gaps at vario us levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and there fore, in the larger interest of justice met in case, the matter be restored back to the Assessing Officer.
Be that as it may, the fact remains that possibility of some communicatio n gaps at various levels in such an instance of the newly introduced virtual hearing mechanism could not be altogether ruled out. T his 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 deter mination to be framed followed by a detaile d adjudication there upon. It is there fore dee med appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the Assessing Officer for his afresh appro priate 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.