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Judgment
ORDER
This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)-9, New Delhi’s Appeal No. 10236/18-19 dated 29.7.2019, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties at length. Case file perused.
L ea rn ed c ou n s el su bmi ts th a t on a c c o u n t o f c omm un i cati on g ap s at va ri ou s l ev el s , th e a s s es s e e c ou l d n o t a pp ea r t o pl ea d an d p ro v e al l th e r el e van t fa ct s i n th e l o w er app el l ate p r o c e edi n gs a n d th e r e f or e , i n th e l a rg e r i n ter e st o f j u sti c e m e t i n c a s e, th e m att e r b e r e st o r ed b ac k t o th e C IT(A)/ NF AC . Th e R ev en u e ve h em en tl y su pp o rt s th e l ea rn ed l ow e r au th o ri ty’ s a cti on m aki n g th e a ddi ti on (s ) h e r ei n on m e ri ts.
Be th at a s i t m ay , th e fa ct r em ai n s th at p o ssi bi l ity of s om e c omm u n i cati on gap s at va ri ou s l e v el s i n su ch an i n sta n c e of th e n ewl y i n tro du c e d vi rtu al h ea ri n g m ec h an i sm c ou l d n ot b e al tog e th e r ru l ed ou t. It i s th e r e f o r e d e em e d a ppr o pri at e i n th e l ar g er i n te r e st o f j u sti c e t o s et a si de th e as s e s s e e’ s i n s tan t ap p eal ba ck to th e C IT(A )/N FA C f o r h i s a f r e sh app r op ri at e adj u di c ati on , wi th i n th r e e e ff e cti v e o pp o rtu n i ti es o f h ea ri n g at th e ap p el l an t’s ri sk an d r e sp on si bi li ty, i n c on s eq ue n ti al pr o c e edi n gs . O r d e re d ac c o rdi n gl y.
This assessee’s appeal is allowed for statistical purposes.