VINISHMA TECHNOLOGIES PVT LTD,DELHI vs. DCIT, CC-26, DELHI

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ITA 7442/DEL/2025Status: DisposedITAT Delhi26 December 2025AY 2019-20Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI NAVEEN CHANDRA (Accountant Member)3 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 noted the possibility of communication gaps and decided that restoring the appeals to the PCIT(A) for fresh adjudication would be in the larger interest of justice.

What were the facts?

The assessee's three appeals for assessment years 2014-15, 2015-16 & 2019-20 arose from the orders of the PCIT(A). The assessee's counsel argued that communication gaps prevented them from presenting all facts in the lower appellate proceedings.

What were the issues?

Whether communication gaps in lower appellate proceedings warrant restoration of appeals for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 153C

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 26.12.2025Pronounced: 26.12.2025

Date of hearing 26.12.2025 Date of pronouncement 26.12.2025 ORDER PER SATBEER SINGH GODARA, JM These assessee’s three appeals to 7442/Del/2025 for assessment years 2014-15, 2015-16 & 2019- 20, arise against the Principal Commissioner of Income Tax (Appeals)-25 [in short, the “PCIT(A)”], New Delhi’s orders, all dated 10.11.2025, having DINs and orders no. ITBA/APL/M/250/2025- 26/1082420519(1), ITBA/APL/M/250/2025-26/1082420703(1) and ITBA/APL/M/250/2025-26/1082420956(1), involving proceedings under section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case files 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 matters may be restored back to the PCIT(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 three appeals back to the PCIT(A) for its 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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