NARESH KUMAR SHARMA,HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 27, NEW DELHI, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
The instant batch of seven appeals pertains to single assessees herein namely, Sh. Naresh Kumar Sharma. All other relevant details thereof stand tabulated as under:
Sl. N o.
A.Y .
ITA N os .
Ap pe ll an t
Re sp on den t
O rde r pa ss e d ag ains t Pro ce e di ngs u / s
1- 7
2 01 2- 1 3 t o
2 01 4- 1 5 ,
2 01 6- 1 7 ,
2 01 7- 1 8 ,
2 01 9- 2 0
&
2 02 0- 2 1
32 1 7
to 32 2 1/ Del /2 02 5
32 2 3
&
32 2 4/ Del /2 02 5
N a res h
Ku mar
Sh arm a DCIT
C IT( A) - 2 9, N ew D elhi
In D IN &
orde r
N o.
ITB A/APL/ S/ 9 1 /2 0 24 -
2 5/ 1 0 74 42 657 3 (1) ,
1 07 4 4 276 34(1) ,
1 07 4 4 285 61(1) ,
1 07 4 4 292 40(1) ,
1 07 4 4 310 71(1) ,
1 07 4 4 299 95(1)
&
1 07 4 4 304 10(1)
Date d 12 .0 3.2 0 25
153 C r.w.s .
143 ( 3)
Heard both the parties at length. Case files perused.
Learned counsel submits that on account of communication gaps at various levels, the assessee could not ITA Nos. 3217 to 3221, 3223 & 3224/Del/2025 Naresh Kumar Sharma
2
appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A).
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. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeals back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
These assessee’s seven appeals ITA Nos. 3217 to 3221, 3223 & 3224/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 23/07/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/07/2025
*Subodh Kumar, Sr. PS*