ANWAR DHEBAR,RAIPUR CHHATTISGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8, ARA CENTRE JHANDEWALAN EXTENSION

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ITSSA 4155/DEL/2025Status: DisposedITAT Delhi27 October 2025AY 2020-213 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged that communication gaps at various levels could not be entirely ruled out. Therefore, in the larger interest of justice, it was deemed appropriate to restore the assessee's appeal back to the Commissioner of Income Tax (Appeals) for a fresh adjudication. The CIT(A) was directed to provide three effective opportunities of hearing to the appellant, at the appellant's risk and responsibility, for consequential proceedings. The Tribunal allowed the appeal for statistical purposes.

What were the facts?

The assessee, Sh. Anwar Dhebar, filed an appeal for assessment year 2020-21 against the order of the Commissioner of Income Tax (Appeals)-25, New Delhi, dated 28.03.2025. This order was passed in proceedings under section 153A read with section 143(3) of the Income-tax Act, 1961. The assessee's counsel submitted that due to communication gaps, the assessee was unable to present all relevant facts before the lower appellate authority. The Revenue supported the actions of the lower authorities.

What were the issues?

1. Whether, in the interest of justice, the matter should be restored back to the Commissioner of Income Tax (Appeals) for fresh adjudication, considering the assessee's submission of communication gaps during the lower appellate proceedings? Assessee's Contention: The assessee argued that due to communication gaps at various levels, they could not appear and present all relevant facts before the CIT(A). Therefore, restoring the matter to the CIT(A) would serve the larger interest of justice. Revenue's Contention: The Revenue vehemently supported the actions of the lower authorities and the additions made on merits.

Which sections of the Income-tax Act were involved?

Section 153A,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Kushagra Gahlot, Adv
Hearing: 27.10.2025Pronounced: 27.10.2025

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER IT(SS)A No.4155/Del/2025 Assessment Year: 2020-21 Vs. DCIT, Sh. Anwar Dhebar, 263 Dhebar House, Shastri Central Circle-8, Bazar Chowk, Baijnath Para, Delhi Raipur Chhattisgarh, Raipur, Chhattisgarh -492 001 PAN: ADRPD0005G (Appellant) (Respondent) Assessee by Sh. Huzaifa Salim, Adv. Sh. Kushagra Gahlot, Adv. Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 27.10.2025 Date of pronouncement 27.10.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-25 [in short, the “CIT(A)”], New Delhi’s order dated 28.03.2025 passed in case no. 10383/2019-20, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

IT(SS)A No.4155/Del/2025

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, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A). 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 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.

4.

This assessee’s appeal is allowed for statistical purposes

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IT(SS)A No.4155/Del/2025

Order pronounced in the open court on 27th October, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27th October, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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