MANOJ KUMAR MANGLA,DELHI vs. DCIT-CC-26, NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRAAssessment Year: 2021-22 Sh. Manoj Kumar Mangla, 83, Aurobindo Place Market, Hauz Khaz, Delhi Vs. DCIT, Central Circle-26, Delhi PAN: ACOPM777IQ (Appellant)
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.
Assessee by Ms. Monalisa, Adv.
Department by Sh. Mahesh Kumar, CIT(DR)
Date of hearing
27.10.2025
Date of pronouncement
27.10.2025
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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 3 | P a g e
Order pronounced in the open court on 27th October, 2025 (NAVEEN CHANDRA)
JUDICIAL MEMBER
Dated: 27th October, 2025. RK/-