SMT. SEEMA BANSAL,NEW DELHI vs. INCOME TAX OFFICER, DELHI

This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A),
Bhopal’s order dated 20.03.2025 having DIN and order no.
ITBA/APL/S/250/2024-25/1074737398(1), dated
20.03.2025
involving proceedings under section 143(3) of the Income-tax Act,
1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.
2. Delay of 45 days in filing of the instant appeal is condoned in the larger interest of justice and in light of Assessee by Sh. Deepesh Garg, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
21.08.2025
Date of pronouncement
21.08.2025
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Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167
ITR 471 (SC).
3. Learned counsel 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, the matter may be restored back to the Assessing Officer. The Revenue vehemently supports the learned lower authority’s action making the 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 of the newly introduced virtual hearing mechanism 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 Assessing Officer 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/-