KAMAL TANEJA,NEW DELHI V. DCIT, CENTRAL CIRCLE-25, DELHI

ITA 892/DEL/2025

AI Insights

The case involves twin appeals by Mr. Kamal Taneja against the orders of the CIT(A)-29, New Delhi, for the Assessment Years 2016-17 and 2017-18. The appeals arose from proceedings under section 153C of the Income Tax Act, 1961. The primary issue was the alleged failure of the CIT(A) to adequately address the assessee's arguments and evidence due to communication gaps and non-compliance with statutory requirements for adjudication. The Tribunal, after hearing both parties and reviewing the case files, decided to remand the case back to the CIT(A) for a thorough re-examination, emphasizing the need for proper procedural compliance and fair hearing.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 827927 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2016-2017
• Appeal Filed On: 17-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: AMISH S. GUPT
• Assessee Lawyers: TARANDEEP SINGH
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 892/Del/2025 : Asstt. Year: 2016-17 ITA No. 893/Del/2025 : Asstt. Year: 2017-18 Mr. Kamal Taneja, Upper Ground Floor, 11, Vandhna Building, Connaught Place, New Delhi-110001 Vs DCIT, Circle Circle-25, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAEPT8298H Assessee by : Sh. Tarandeep Singh, Adv. Revenue by : Ms. Amish S. Gupt, CIT-DR Date of Hearing: 07.01.2026 Date of Pronouncement: 07.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s twin appeals ITA Nos. 892 & 893/Del/2025 for Assessment Years 2016-17 and 2017-18, arise against the CIT(A)-29, New Delhi’s order dated 23.12.2024 in case Nos. CIT(A), Delhi-29/11055/2015-16 and CIT(A), Delhi- 29/10683/2016-17, in proceedings u/s 153C 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 appear to plead Printed from counselvise.com ITA Nos. 892 & 893/Del/2025 Kamal Taneja 2 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 both the 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 twin appeals ITA Nos. 8892 & 8893/Del/2025 are allowed for statistical purposes. A copy of this common order be placed in the respective case fies. Order Pronounced in the Open Court on 07/01/2026. Sd/- Sd/- (Amitabh Shukla) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 07/01/2026 *Subodh Kumar, Sr. PS* Printed from counselvise.com "