BHATIIA WINE MERCHANTS PVT LTD,CHHATTISHGARH V. DCIT, CENTRAL CIRCLE-8, DELHI

ITA 2187/DEL/2025

AI Insights

The case involves Bhatia Wine Merchants Pvt. Ltd., which filed twin appeals against the orders of the CIT(A), Delhi-25, for the Assessment Years 2013-14 and 2015-16. The appeals were related to proceedings under sections 147 and 143(3) of the Income Tax Act, 1961. The primary issue was the alleged failure of the assessee to communicate effectively during the virtual hearing process, which led to an incomplete presentation of facts and arguments. The Tribunal acknowledged the possibility of communication gaps and the lack of detailed adjudication in the lower appellate order, leading to the decision to remand the case back to the CIT(A) for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772484 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2013-2014
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH MAHAJAN
• Assessee Lawyers: PIYUSH SINGH; VIJAY KUMAR SINGH
• Keywords: Set aside
• Section: 147; 143(3)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Naveen Chandra, Accountant Member ITA No. 2187/Del/2025 : Asstt. Year: 2013-14 ITA No. 2188/Del/2025 : Asstt. Year: 2015-16 Bhatia Wine Merchants Pvt. Ltd., Village Dhooma, Saragaon, P.O. Saragaon, Bilaspur, Chhattisgarh-495224 Vs DCIT, Central Circle-8, New Delhi-110055 (APPELLANT) (RESPONDENT) PAN No. AAACB7021M Assessee by : Sh. Piyush Singh, Adv. & Sh. Vijay Kumar Singh, Adv. Revenue by : Sh. Rajesh Mahajan, Sr. DR Date of Hearing: 27.08.2025 Date of Pronouncement: 27.08.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals ITA Nos. 2187 & 2188/Del/2025, for Assessment Years 2013-14 and 2015-16, arise against the CIT(A), Delhi-25’s DIN & order No. ITBA/APL/S/250/2024-25/1072159441 & 1072159524(1) dated 14.01.2025, in proceedings u/s 147 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. Printed from counselvise.com ITA Nos. 2187 & 2188/Del/2025 Bhatia Wine Merchants Pvt. Ltd. 2 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). 4. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism 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 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. Printed from counselvise.com ITA Nos. 2187 & 2188/Del/2025 Bhatia Wine Merchants Pvt. Ltd. 3 5. These assessee’s twin appeals ITA Nos. 2187 & 2188/Del/2025 are allowed for statistical purpose. A copy of this common order be placed in the respective case files. Order Pronounced in the Open Court on 27/08/2025. Sd/- Sd/- (Naveen Chandra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 27/08/2025 *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 "