Pawan Kumar Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal by Pawan Kumar for Assessment Year 2013-14 arises against the order of the CIT(A)/NFAC, Delhi dated 29.11.2023, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for the assessee submitted that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. Therefore, in the larger interest of justice, the matter should be restored back to the CIT(A)/NFAC. Additionally, there was no effective compliance with section 250(6) of the Act in the impugned lower appellate order, which stipulates points of determination to be framed followed by a detailed adjudication thereupon.…

Legal Issues

• 1. Whether the communication gaps at various levels justify restoring the matter back to the CIT(A)/NFAC for afresh adjudication?
• 2. Whether there was effective compliance with section 250(6) of the Income Tax Act in the impugned lower appellate order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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