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Facts
The assessee's appeal for assessment year 2016-17 arose from an order passed by the CIT(A) involving proceedings under Section 147 r.w.s. 144 of the Income-tax Act, 1961. The assessee's counsel argued that due to communication gaps, the assessee could not present all facts in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps and deemed it appropriate to restore the appeal back to the CIT(A) for fresh adjudication. The assessee was granted three effective opportunities of hearing.
Key Issues
Whether the assessee was provided adequate opportunity to present their case before the lower appellate authority, and if not, whether the appeal should be remanded for fresh adjudication.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL
Assessment Year: 2016-17 Tiger Corporation Pvt. Ltd., Vs. Asst. Commissioner of Income 76, Second Floor, Tax, Central Circle-32, Hargovind Enclave, Delhi Delhi PAN: AABCT3427A (Appellant) (Respondent) Assessee by Sh. Shilpi Jain, CA Department by Ms. Amisha S. Gupta, CIT(DR) Date of hearing 01.12.2025 Date of pronouncement 01.12.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s order dated 19.06.2025 passed in case no. CIT(A), Delhi-30/11616/2015, involving proceedings under section 147 r.w.s. 144 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 CIT(A). 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 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.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 1st December, 2025