V& A VENTURES LLP,DELHI vs. ACIT,CENTRAL CIRCLE-6, DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S. RIFAUR RAHMANAssessment Year: 2018-19 M/s. V & A Ventures LLP, 2, Diplomatic Enclave, Sardar Patel Marg, New Delhi Vs. ACIT, Central Circle-6, Delhi PAN: AALFV7361A (Appellant)
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’).
2. Heard both the parties. Case file perused.
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
2 | P a g e
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 3 | P a g e (S. RIFAUR RAHMAN) JUDICIAL MEMBER
Dated: 6th October, 2025. RK/-