Smt. Brijesh Vs Income Tax Officer, Ward-29(1), New Delhi

Parties Involved

Facts Summary

This appeal pertains to the Assessment Year 2016-17, against the order of the C IT(A)/NFAC, Delhi. The assessee, Smt. Brijesh, could not appear to plead and prove all relevant facts in the lower appellate proceedings due to communication gaps at various levels, particularly with the newly introduced virtual hearing mechanism. Additionally, there was no effective compliance with section 250(6) of the Income Tax Act, 1961, in the impugned lower appellate order, which required points of determination to be framed followed by detailed adjudication.…

Legal Issues

• 1. Whether the appeal should be restored back to the Assessing Officer due to communication gaps and non-compliance with section 250(6) of the Income Tax Act, 1961.

Judgment Outcome

Decided in favour of Assessee.

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