KAPIL KOHLI,NEW DELHI V. ACIT, CIRCLE-70(1), DELHI

ITA 4423/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 772618 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-08-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2020-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANOJ KUMAR
• Assessee Lawyers: CHAITANYA POONIA
• Keywords: Set aside
• Section: 143(3); 10(14)

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4422/Del/2025 : Asstt. Year : 2019-20 ITA No. 4423/Del/2025 : Asstt. Year : 2020-21 Kapil Kohli, C-393, 2nd Floor, Yojna Vihar, New Delhi-110092 Vs ACIT, Circle-70(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. AAHPK8583H Assessee by: Sh. Chaitanya Poonia, Adv. Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 26.08.2025 Date of Pronouncement: 26.08.2025 ORDER These assessee’s twin appeals ITA Nos. 4422 & 4423/Del/2025, for Assessment Years 2019-20 and 2020-21, arise against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076064791(1) & 1076065015(1) dated 07.05.2025, in proceedings u/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. It emerges during the course of hearing that both the leaned lower authorities have declined the assessee’s twin identical exemption claims u/s 10(13A) and 10(14) of the Act; involving varying sums, respectively for the precise reason that he had failed to place on record all the corresponding Printed from counselvise.com ITA Nos. 4422 & 4423/Del/2025 Kapil Kohli 2 supportive evidence in assessment as well as in the lower appellate discussion. 4. 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)/NFAC. 5. 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)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 6. All other remaining issues are kept open at this stage. Printed from counselvise.com ITA Nos. 4422 & 4423/Del/2025 Kapil Kohli 3 7. These assessee’s twin appeals ITA Nos. 4422 & 4423/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 26/08/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 26/08/2025 *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 "