RAJESH KUMAR,HISAR V. ITO WARD 1, HISAR

ITA 4993/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793652 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 16-08-2025
• 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: MANOJ KUMAR
• Assessee Lawyers: DHRUV GIRDHAR
• Keywords: Set aside
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 4993/Del/2025 : Asstt. Year : 2017-18 Rajesh Kumar, VPO-Bandaheri, The. & Distt. Hisar, Haryana-125004 Vs Income Tax Officer, Ward-1, Hisar, Haryana-125001 (APPELLANT) (RESPONDENT) PAN No. BKJPK4398H Assessee by: Sh. Dhruv Girdhar, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 23.09.2025 Date of Pronouncement: 23.09.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1067064389(1) dated 26.07.2024, 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 320 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 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 Printed from counselvise.com ITA No. 4993/Del/2025 Rajesh Kumar 2 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 appeal 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. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 23/09/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 23/09/2025 *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 "