M/S JAGAT AGRO COMMODITIES PVT. LTD.,NEW DELHI V. ACIT CENTRAL CIRCLE 18, NEW DELHI

ITA 3800/DEL/2025

AI Insights

The case involves M/s Jagat Agro Commodities Pvt. Ltd., the appellant, against the ACIT, Central Circle-18, New Delhi, the respondent, concerning the Assessment Year 2013-14. The appeal arises from an order by CIT(A)-27, New Delhi, which was challenged due to alleged communication gaps and non-compliance with statutory requirements in the adjudication process. The Tribunal heard arguments from both parties and decided to set aside the case back to the CIT(A) for a thorough re-examination, emphasizing the need for effective communication and compliance with legal standards in the appellate process.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 783954 (ITAT-DELHI)
• Duration Of Justice: 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 10-06-2025
• Other Referred Cases: Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MONIKA SINGH
• Assessee Lawyers: SALIL AGARWAL; .; SHAILESH GUPTA
• Keywords: Set aside
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘F’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Avdhesh Kumar Mishra, Accountant Member ITA No. 3800/Del/2025 : Asstt. Year : 2013-14 M/s Jagat Agro Commodities Pvt. Ltd., 802, Ambadeep Building, Connaught Place, New Delhi-110001 Vs ACIT, Central Circle-18, New Delhi (APPELLANT) (RESPONDENT) PAN No. AAACJ1718M Assessee by: Sh. Salil Agarwal, Sr. Adv. & Sh. Shailesh Gupta, CA Revenue by : Ms. Monika Singh, CIT-DR Date of Hearing: 10.11.2025 Date of Pronouncement: 10.11.2025 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2023-24/1058173718(1) dated 23.11.2023, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 496 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC). 4. Learned senior counsel submits that on account of communication gaps at various levels, the assessee could not Printed from counselvise.com ITA No. 3800/Del/2025 Jagat Agro Commodities Pvt. Ltd. 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). 5. 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 as well. 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 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. 6. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 10/11/2025. Sd/- Sd/- (Avdhesh Kumar Mishra) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 10/11/2025 *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 "