SMT. RENU TYAGI,GURUGRAM vs. INCOME TAX OFFICER WARD 3(5), GURUGRAM
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Satbeer Singh Godara & Sh. Manish Agarwal
Per Satbeer Singh Godara, Judicial Member:
These assessee’s three appeals in ITA Nos. 296, 298 &
308/Del/2025 for Assessment Years 2010-11 & 2012-13 arise against the CIT(A)/NFAC,
Delhi’s
DIN
&
order
Nos.
ITBA/NFAC/S/250/2024-25/1070456001(1),
1070458893(1)
&
1070457146(1) all dated 19.11.2024, in proceedings u/s 147
r.w.s. 144 and 271(1)(c) of the Income Tax Act, 1961 (in short
“the Act”), respectively.
Heard both the parties at length. Case files perused.
MA Nos. 296, 298 & 308/Del/2025
Renu Tyagi
2
3. We advert to the assessee’s twin quantum appeals ITA
Nos. 296 & 298/Del/2025 wherein the learned lower authorities have proceeded ex-parte against her in assessment(s) as well as in the lower appellate proceedings.
That being the case, learned counsel submits that the assessee could not plead and prove all the relevant facts on account of various communication gaps amongst her auditor or arguing counsel(s) owing to circumstances beyond her control. We are further informed that this tribunal in assessee’s penalty appeal ITA No. 308/Del/2025 for A.Y. 2010-11 has already restored the matter back to the Assessing Officer for his afresh appropriate adjudication.
Faced with this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant twin quantum appeal back to the assessing authority with a rider that possibility of some communication gaps could not be all together ruled out, she deserves one more effective innings. Learned assessing authority is accordingly directed to re-decide both these quantum assessments in the assessee’s case afresh with a rider that she shall plead and prove all relevant facts at MA Nos. 296, 298 & 308/Del/2025 Renu Tyagi
3
her own risk within three effective opportunities in consequential proceedings. Ordered accordingly.
These assessee’s twin quantum appeals ITA Nos. 296 & 298/Del/2025 are allowed for statistical purposes.
So far as the assessee’s penalty appeal ITA No. 308/Del/2025 for assessment year 2010-11 is concerned, it has already come on record that same is a consequential one as we have already restored the main case ITA No. 309/Del/2025 back to the Assessing Officer (supra). Rejected as a “duplicate” one therefore.
To sum up, these assessee’s former twin appeals ITA Nos. 296 & 298/Del/2025 are allowed for statistical purposes and last case ITA No. 308/Del/2025 is dismissed in above terms. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 13/10/2025. (Manish Agarwal) Judicial Member Dated: 13/10/2025 *Subodh Kumar, Sr. PS*