KARUNA JAIN,HARYANA vs. ITO WARD-2(3), GURUGRAM

This assessee’s appeal for assessment year 2011-12, 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/250/2022-23/1047328237(1), dated
15.11.2022 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. For the reasons stated in the assessee’s condonation averments, delay of 828 days in filing of instant appeal is hereby
Assessee by Ms. Monalisa Maity, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
21.08.2025
Date of pronouncement
21.08.2025
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Others (1987) 167 ITR 471 (SC).
3. Learned counsel next 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, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A)/NFAC.
The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.
4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance 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.
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JUDICIAL MEMBER

Dated: 21ST August, 2025. RK/-