MANOJ KUMAR,GHAZIABAD vs. INCOME TAX OFFICER , DELHI

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-
1, Coimbatore’s DIN and order no. ITBA/APL/S/250/2024-
25/1075107822(1), dated 27.03.2025 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
2. For the reasons stated in the assessee’s condonation averments, delay of 131 days in filing of the instant appeal is Assessee by None
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
25.11.2025
Date of pronouncement
25.11.2025
2 | P a g e condoned in light of Collector, Land & Acquisition vs. Mst. Katiji &
Others (1987) 167 ITR 471 (SC).
3. It emerges at the outset during the course of hearing 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, the matter may be restored back to the Assessing Officer. The Revenue vehemently supports the learned lower authority’s action making the 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 of the newly introduced virtual hearing mechanism 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 Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
3 | P a g e

JUDICIAL MEMBER

Dated: 25th November, 2025. RK/-