MAMTA ARORA,GHAZIABAD vs. INCOME TAX OFFICER, GHAZIABAD

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ITA 8589/DEL/2025Status: DisposedITAT Delhi21 January 2026AY 2012-13Bench: SHRI SATBEER SINGH GODARA (Judicial Member)1 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 acknowledged the possibility of communication gaps and deemed it appropriate to restore the appeal to the CIT(A) for fresh adjudication in the interest of justice. The assessee was granted three effective opportunities of hearing.

What were the facts?

The assessee's appeal for assessment year 2012-13 arises against an order involving proceedings under section 147 of the Income-tax Act. The assessee's counsel contended that due to communication gaps, the assessee could not present all facts in the lower appellate proceedings.

What were the issues?

Whether the appeal should be restored to the CIT(A) for fresh adjudication due to communication gaps during lower appellate proceedings.

Which sections of the Income-tax Act were involved?

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: 21.01.2026Pronounced: 21.01.2026

Date of hearing 21.01.2026 Date of pronouncement 21.01.2026 ORDER This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 6, Kolkata’s DIN and order no. ITBA/APL/S/250/2025- 26/1081894457(1), dated 21.10.2025, involving proceedings under section 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 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, 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.

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