MR. HARISH CHOUDHARY,GHAZIABAD vs. DCIT-CENTRAL CIRCLE, GHAZIABAD
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Bench:
The instant batch of six cases pertains to single assessees herein namely, Mr. Harish Chaudhary. All other relevant details thereof stand tabulated as under:
Sl. N o.
A.Y .
IT A N os .
Ap pe ll ant
Res po n de n t
O rde r pas s e d ag a in s t
Pro ce e di ngs u / s
1- 6
2 01 3- 1 4
to 2 01 8- 1 9
568 6
t o
569 1/ Del /2 02 4
Ha ris h
Ch ou dh a ry
D CIT
C IT ( A) -3 , N o id a In ca se N o. C IT (A ppe a l )
Kan pu r- 4 / 11 0 1 7,
1 1 01 8,
11 0 19 ,
1 10 2 0 ,
110 21
&
11 0 22 /2 01 9 -2 0
D at e d 05 .1 1.20 24
153 C r.w.s .
143 ( 3)
Heard both the parties at length. Case files perused.
Learned counsel submits that on account of communication gaps at various levels, the assessee could not ITA Nos. 5686 to 5691/Del/2024 Harish Choudhary 2 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).
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance 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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
These assessee’s six appeals ITA Nos. 5686 to 5691/Del/2024 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 04/06/2025. (Manish Agarwal) (Satbeer Singh Godara)
Accountant Member Judicial Member
Dated: 04/06/2025
*Subodh Kumar, Sr. PS*