MOHD HAYYAT,VILLAGE NALHEDA GAZI vs. COMMISSIONER, CIT APPEALS

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/250/2023-24/1057046489 (1), dated
13.10.2023, involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
2. Heard both the parties. Case file perused.
3. The delay of 420 days in filing the assessee’s instant appeal is condoned in light of larger interest of justice as well as Collector,
Assessee by Sh. Niraj Mangla, CA
Department by Sh. Akhilesh Kumar Yadav, Sr. DR
Date of hearing
05.06.2025
Date of pronouncement
05.06.2025
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Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR
471 (SC).
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, 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.
5. 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 set aside the assessee’s instant appeal back to the Assessing
Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings.
Ordered accordingly.
6. This assessee’s appeal is allowed for statistical purposes.
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Order pronounced in the open court on 5th June, 2025 (SATBEER SINGH GODARA)

JUDICIAL MEMBER

Dated: 5th June, 2025. RK/-