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Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI
Before: SHRI SATBEER SINGH GODARA
Assessment Year: 2012-13 Vs. Income Tax Officer Vishakha Shalini A-136, Sector-19, Ward-28(5) Dwarka New Delhi New Delhi-75 PAN: AALPS3653A (Appellant) (Respondent) Assessee by Sh. Rajat Garg, CA(VC) Department by Sh. Ravi Kant Chaudhary, Sr. DR Date of hearing 06.04.2026 Date of pronouncement 06.04.2026 ORDER This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl. JCIT (A)- 2 [in short, the “CIT(A)”], Mumbai’s DIN & order no. ITBA/NFAC/S/250/2025-26/1083853112(1), dated 18.12.2025 involving proceedings under section 147/ 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 Assessing Officer. 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.