KAMAL TANEJA,NEW DELHI vs. DCIT, CENTRAL CIRCLE-25, DELHI

These assessee’s twin appeals & 893/Del/2025 for Assessment Years 2016-17 and 2017-18, arise against the CIT(A)-29, New Delhi’s order dated 23.12.2024 in case Nos. CIT(A), Delhi-29/11055/2015-16 and CIT(A), Delhi- 29/10683/2016-17, in proceedings u/s 153C of the Income Tax Act, 1961 (in short “the Act”), respectively.

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 appear to plead

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. 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 both the appeals 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.