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Facts
The assessee filed an appeal against the order of the CIT(A) for AY 2018-19, which involved proceedings under section 143(3) of the Income-tax Act, 1961. The assessee contended that due to communication gaps, they could not effectively plead their case before the lower appellate authority.
Held
The Tribunal found that the possibility of communication gaps could not be ruled out. Therefore, in the interest of justice, the appeal was restored back to the CIT(A) for fresh adjudication with three opportunities of hearing.
Key Issues
Whether the assessee was prevented from effectively presenting their case before the CIT(A) due to communication gaps, warranting a restoration of the appeal.
Sections Cited
143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘C’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMAN
Assessment Year: 2018-19 Vs. ACIT, M/s. V & A Ventures LLP, 2, Diplomatic Enclave, Central Circle-6, Sardar Patel Marg, Delhi New Delhi PAN: AALFV7361A (Appellant) (Respondent) Assessee by Sh. Sudeep Vijayan, Adv. Department by Sh. Om Prakash, Sr. DR Date of hearing 22.09.2025 Date of pronouncement 22.09.2025 ORDER
PER SATBEER SINGH GODARA, JM
This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)-24 [in short, the “CIT(A)”], New Delhi’s order dated 13.03.2025 passed in case no. CIT(A), Delhi-24/10275/2017-18, 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. Order pronounced in the open court on 22nd September, 2025