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

These assessee’s twin appeals
ITA
Nos.2256
&
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)
Assessee by Sh. SC Garg, CA
Department by Sh. Akhilesh Kumar Yadav, Sr. DR
Date of hearing
03.06.2025
Date of pronouncement
03.06.2025

ITA Nos.2256 & 2257/Del/2025
2 | P a g e 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.

ITA Nos.2256 & 2257/Del/2025
3 | P a g e

JUDICIAL MEMBER

Dated: 3rd June, 2025. RK/-