SHRI SHIV KRISHNA SEWA TRUST,CENTAL DELHI vs. AO, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2018-19 Shri Shiv Krishna Sewa Trust, 4117, 2nd Floor, Naya Bazar, Delhi Vs. Assessing Officer, Ward- Exemption 2(2), New Delhi PAN: AAKTS5775J (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2018-19, 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/250/2024-25/1070879488(1), dated
04.12.2024 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. Learned counsel next submits that on account of communication gaps at various levels, the assessee could
Assessee by Sh. Ankur, AR
Department by Sh. Sh. Rajesh Kumar Dhanesta, Sr. DR
Date of hearing
26.06.2025
Date of pronouncement
26.06.2025
2 | P a g e 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 CIT(A)/NFAC. 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 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.
4. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 26th June, 2025 (S. RIFAUR RAHMAN)
JUDICIAL MEMBER
Dated: 26th June, 2025. RK/-