ASHOK GOEL,PANCHSHEEL PARK, NEW DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-28, DELHI, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
These assessee’s twin appeals
ITA
Nos.
1623
&
1624/Del/2025 for Assessment Years 2011-12 and 2013-14, arise against the CIT(A)-29, New Delhi’s in case No. CIT(A),
Delhi-29/10073
&
10081/2019-20
dated
24.07.2024, in proceedings u/s 153A r.w.s. 143(3) of the Income Tax Act,
1961 (in short “the Act”), respectively.
Heard both the parties at length. Case files perused.
Delay of 169 days in filing of the instant appeals are condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). Ashok Goel
2
4. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC.
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. 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 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. Ashok Goel
3
6. These assessee’s twin appeals in ITA Nos. 1623 &
1624/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 24/06/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 24/06/2025
*Subodh Kumar, Sr. PS*