ASHOK KUMAR,HARYANA vs. DY. COMMISSIONER OF INCOME TAX, DELHI

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ITA 3197/DEL/2025Status: DisposedITAT Delhi25 September 2025AY 2016-17Bench: Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman (Accountant Member)1 pages
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What did the Tribunal hold?

The Tribunal observed that communication gaps might have occurred and noted a lack of effective compliance with Section 250(6) of the Act in the lower appellate order. Consequently, the Tribunal set aside the appeals and restored them to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's three appeals for Assessment Years 2013-14, 2015-16, and 2016-17 were filed against the orders of the CIT(A). The assessee's counsel argued that due to communication gaps, they could not present all relevant facts effectively.

What were the issues?

Whether the CIT(A) order was procedurally fair and whether the assessee had adequate opportunity to present their case, considering alleged communication gaps.

Which sections of the Income-tax Act were involved?

Section 153C,Section 143(3),Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI

Before: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahman

For Appellant: Ms. Monika Ghai, Adv. &
Hearing: 25.09.2025Pronounced: 25.09.2025

Heard together (3 matters)

ITA No. 3195/Del/2025
ITA No. 3196/Del/2025
ITA No. 3197/Del/2025

Read from the judgment's own cause title. This page is filed under one of them.

Asstt. Year : 2016-17 Sh. Ashok Kumar, Vs DCIT, Vill + PO-Bhuapur, Central Circle-27, Faridabad, Haryana-121002 New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. BKEPA9250P Assessee by : Ms. Monika Ghai, Adv. & Sh. Sharad Agarwal, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s three appeals in 3196 & 3197/Del/2025 for Assessment Years 2013-14, 2015-16 & 2016-17, arise against the CIT(A), Delhi-31’s DIN & order No. ITBA/APL/M/250/2024-25/1075248228(1), 1075246989(1) & 1075247558(1) all dated 29.03.2025, in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively.

2.

Heard both the parties at length. Case files perused.

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not 3196 & 3197/Del/2025 Ashok Kumar appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A).

4.

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. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s all appeals 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.

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