GEETANJALI INFRAPROJECTS PRIVATE LIMITED,HARYANA vs. INCOME TAX OFFICER, WARD 10(1), DELHI, DELHI

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ITA 2256/DEL/2025Status: DisposedITAT Delhi03 June 2025AY 2013-14Bench: SHRI SATBEER SINGH GODARA (Judicial Member)3 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal noted the possibility of communication gaps and deemed it appropriate in the interest of justice to restore the appeals back to the CIT(A)/NFAC for fresh adjudication. The assessee was granted three effective opportunities of hearing.

What were the facts?

The assessee's twin appeals were directed against orders passed by the CIT(A)/Addl./JCIT(A), Kochi, involving proceedings under Section 143(3) r.w.s. 147 of the Income-tax Act, 1961. The assessee's counsel submitted that due to communication gaps, the assessee could not present all relevant facts in the lower appellate proceedings.

What were the issues?

Whether the appeals should be restored to the CIT(A)/NFAC due to alleged communication gaps preventing the assessee from presenting their case effectively.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 03.06.2025Pronounced: 03.06.2025

Date of hearing 03.06.2025 Date of pronouncement 03.06.2025 ORDER These assessee’s twin appeals & 2257/Del/2025 for assessment years 2013-14 and 2014-15 are directed against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Kochi’s separate orders, both dated 12.03.2025 having DINs and orders no. ITBA/APL/S/250/2024- 25/1074437396(1) and ITBA/APL/S/250/2024- 25/1074425952(1), involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. 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, both the matters 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 both appeals back to the CIT(A)/NFAC for its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

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