AMBARNUJ FINANCE AND INVESTMENTS PVT LTD,DELHI V. DCIT,CENTRAL CIRCLE-26, DELHI

ITA 2646/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779125 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2014-2015
• Appeal Filed On: 22-04-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: SHILPI JAIN
• Keywords: Set aside
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Manish Agarwal, Accountant Member ITA No. 2646/Del/2025 : Asstt. Year: 2014-15 M/s Ambarnuj Finance and Investments Pvt. Ltd., B-243, Northex Mall, Sector-9, Rohini Court, Rohini, Delhi-110085 Vs DCIT, Central Circle-26, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACA5799F Assessee by : Ms. Shilpi Jain, CA Revenue by : Sh. Rajesh Kumar Dhanesta, Sr. DR Date of Hearing: 14.10.2025 Date of Pronouncement: 14.10.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2014-15, arises against the CIT(A)-29, New Delhi’s in case No. CIT(A), Delhi-29/10595/2013-14 dated 18.03.2025, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A). Printed from counselvise.com ITA No. 2646/Del/2025 Ambarnuj Finance and Investments Pvt. Ltd. 2 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels 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 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 14/10/2025. Sd/- Sd/- (Manish Agarwal) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 14/10/2025 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "