RAJESH KAPOOR,DELHI vs. ACIT,CIRCLE-47(1), DELHI

This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-24 [in short, the “CIT(A)”], Delhi’s order dated 18.11.2024 passed in case no. NFAC/2017-18/10078353 involving proceedings under section 144 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

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 AO. The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.

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 AO for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 1st December, 2025