ANWAR DHEBAR,RAIPUR CHHATTISGARH V. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-8, ARA CENTRE JHANDEWALAN EXTENSION

ITSSA 4155/DEL/2025

AI Insights

The case involves an appeal by Sh. Anwar Dhebar against the order of the Commissioner of Income Tax (Appeals)-25, New Delhi, concerning the assessment year 2020-21. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench, which considered the possibility of communication gaps at various levels that prevented the assessee from adequately presenting his case in the lower appellate proceedings. The Tribunal decided to restore the matter to the CIT(A) for a fresh examination, emphasizing the need for justice and proper representation of facts.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 782216 (ITAT-DELHI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-10-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2020-2021
• Appeal Filed On: 30-06-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MAHESH KUMAR
• Assessee Lawyers: HUZAIFA SALIM
• Section: 143(3); 153A

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER IT(SS)A No.4155/Del/2025 Assessment Year: 2020-21 Sh. Anwar Dhebar, 263 Dhebar House, Shastri Bazar Chowk, Baijnath Para, Raipur Chhattisgarh, Raipur, Chhattisgarh -492 001 Vs. DCIT, Central Circle-8, Delhi PAN: ADRPD0005G (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2020-21, arises against the Commissioner of Income Tax (Appeals)-25 [in short, the “CIT(A)”], New Delhi’s order dated 28.03.2025 passed in case no. 10383/2019-20, involving proceedings under section 153A r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. Assessee by Sh. Huzaifa Salim, Adv. Sh. Kushagra Gahlot, Adv. Department by Sh. Mahesh Kumar, CIT(DR) Date of hearing 27.10.2025 Date of pronouncement 27.10.2025 Printed from counselvise.com IT(SS)A No.4155/Del/2025 2 | P a g e 2. 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. 3. 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. 4. This assessee’s appeal is allowed for statistical purposes Printed from counselvise.com IT(SS)A No.4155/Del/2025 3 | P a g e Order pronounced in the open court on 27th October, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 27th October, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "