RAJINDER KUMAR,FARIDABAD vs. ITO, WARD 2(2), FARIDABAD
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2012-13 Sh. Rajinder Kumar, 17/10, Spring Field Colony, Ward No. 17, Block No. 10, Faridabad Vs. Income Tax Officer, Ward-2(2), Faridabad PAN: AORPK9252M (Appellant)
This assessee’s appeal for assessment year 2012-13, 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/250/2024-25/1073545489(1), dated
21.02.2025 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.
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 Assessee by Sh. Gurjeet Singh, CA
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
25.11.2025
Date of pronouncement
25.11.2025
2 | P a g e 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.
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 appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the 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 25th November, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 25th November, 2025. RK/-