BHUSHAN KAKKAR,DELHI vs. EDCIT WARD 57(1), DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWALAssessment Year: 2013-14 Sh. Bhushan Kakkar, 421-C 1, Friends Colony Industrial Area, Shahdara, Delhi Vs. DCIT, Ward-57(1), Delhi PAN: ADUPK7362E (Appellant)
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)/National
Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1056645548(1), dated
29.09.2023 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Assessee by Sh. Amit Shrivastava, Adv.
Department by Ms. Amisha S. Gupta, CIT(DR)
Date of hearing
04.12.2025
Date of pronouncement
04.12.2025
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For the reasons stated in the assessee’s condonation petition attributing delay for 628 days to the circumstances beyond its control, we quote Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) to condone the delay. 3. 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)/NFAC. The Revenue vehemently support the learned lower authorities’ action making addition(s) herein on merits. 4. 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)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the 3 | P a g e appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes Order pronounced in the open court on 4th December, 2025 (MANISH AGARWAL) JUDICIAL MEMBER
Dated: 9th December, 2025. RK/-