V& A VENTURES LLP,DELHI vs. ACIT,CENTRAL CIRCLE-6, DELHI

PDF · subscribers
ITA 3139/DEL/2025Status: DisposedITAT Delhi22 September 2025AY 2018-19Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI S. RIFAUR RAHMAN (Accountant Member)1 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

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.

What were the 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.

What were the 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.

Which sections of the Income-tax Act were involved?

Section 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

Hearing: 22.09.2025Pronounced: 22.09.2025

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

1.

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’).

2.

Heard both the parties. Case file perused.

3.

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.

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. 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.

5.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 22nd September, 2025

Recent GST High Court judgments

Search GST case law →