SHRI SUBHASH PARASRAM ELECTRONIC PARK PVT LTD,DELHI vs. ACIT,CIRCLE-23(1), DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI AVDHESH KUMAR MISHRAAssessment Year: 2012-13
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2012-13, 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/250/2024-25/1071279045(1), dated
17.12.2024 involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by Sh. Madhur Aggarwal, Adv.
Department by Sh. Om Prakash, Sr. DR
Date of hearing
31.07.2025
Date of pronouncement
31.07.2025
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Heard both the parties. Case file perused.
2. 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, larger interest of justice would be met, in case, the matter may be restored back to the Assessing Officer. The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.
3. 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 Assessing
Officer for its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
4. This assessee’s appeal is allowed for statistical purposes.
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Order pronounced in the open court on 31st July, 2025 (AVDHESH KUMAR MISHRA)
JUDICIAL MEMBER
Dated: 31st July, 2025. RK/-