ASHOK KUMAR,HARYANA V. DY. COMMISSIONER OF INCOME TAX, DELHI

ITA 3195/DEL/2025

AI Insights

The case involves three appeals by the assessee, Sh. Ashok Kumar, against the orders of the CIT(A), Delhi-31 for the Assessment Years 2013-14, 2015-16, and 2016-17. The appeals arose from proceedings under section 153C read with section 143(3) of the Income Tax Act, 1961. The primary contention was the alleged communication gaps that led to the assessee's inability to present relevant facts in the lower appellate proceedings. The Tribunal acknowledged these communication issues and the lack of compliance with section 250(6) of the Act, which mandates a detailed adjudication on stipulated points of determination. Consequently, the Tribunal remanded the cases back to the CIT(A) for a fresh decision.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793731 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 14-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: MONIKA GHAI; SHAR AD AGARWAL
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3195/Del/2025 : Asstt. Year : 2013-14 ITA No. 3196/Del/2025 : Asstt. Year : 2015-16 ITA No. 3197/Del/2025 : Asstt. Year : 2016-17 Sh. Ashok Kumar, Vill + PO-Bhuapur, Faridabad, Haryana-121002 Vs DCIT, Central Circle-27, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. BKEPA9250P Assessee by : Ms. Monika Ghai, Adv. & Sh. Sharad Agarwal, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 25.09.2025 Date of Pronouncement: 25.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s three appeals in ITA Nos. 3195, 3196 & 3197/Del/2025 for Assessment Years 2013-14, 2015-16 & 2016-17, arise against the CIT(A), Delhi-31’s DIN & order No. ITBA/APL/M/250/2024-25/1075248228(1), 1075246989(1) & 1075247558(1) all dated 29.03.2025, in proceedings u/s 153C r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. Learned counsel submits that on account of communication gaps at various levels, the assessee could not Printed from counselvise.com ITA Nos. 3195, 3196 & 3197/Del/2025 Ashok Kumar 2 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). 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. 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 all appeals 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. These assessee’s three appeals ITA Nos. 3195, 3196 & 3197/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 25/09/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 25/09/2025 *Subodh Kumar, Sr. PS* Printed from counselvise.com "