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Facts
The assessee filed an appeal against the order of the CIT(A) concerning assessment year 2021-22, arising from proceedings under Section 143(3) of the Income-tax Act. The assessee's counsel argued that communication gaps prevented the assessee from presenting all relevant facts effectively in lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps and deemed it appropriate in the larger interest of justice to restore the appeal to the CIT(A) for fresh adjudication. The CIT(A) was directed to provide three effective opportunities of hearing.
Key Issues
Whether the appeal should be restored to the CIT(A) due to alleged communication gaps hindering the assessee's ability to present their case.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCH: ‘G’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA
Date of hearing 27.10.2025 Date of pronouncement 27.10.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2021-22, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s order dated 29.01.2025 passed in case no. 10088/2020-21 involving proceedings under section 143(3) 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