MANGA,PANIPAT vs. ITO WARD-2 PANIPAT, PANIPAT
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2017-18 Manga, Vill. Nawadha R Tehsil, Bapoli, Nawadha 31, Sanauli Khurd, Panipat, Haryana Vs. Income Tax Officer, Ward-2, Panipat PAN: CIIPM5928F (Appellant)
This assessee’s appeal for assessment year 2017-18, 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/250/2024-25/1071683379(1), dated
30.12.2024 involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. Delay of 125 days in filing of the instant appeal is condoned in the larger interest of justice and in light of Assessee by Sh. Mukesh Kumar Mittal, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
18.08.2025
Date of pronouncement
18.08.2025
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Collector Land Acquisition vs. Mst. Katiji & Ors (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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This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 18th August, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 18th August, 2025. RK/-