REKHA JAIN,DELHI V. ITO WARD 2(2), FARIDABAD

ITA 6651/DEL/2025

AI Insights

The case involves an appeal by Rekha Jain and Aditya Gupta against the order of the CIT(A)/NFAC for the assessment year 2012-13, which was under section 143(3) of the Income-tax Act, 1961. The appeal was delayed by 721 days, and the Tribunal, referencing the Supreme Court decision in Collector Land Acquisition vs. Mst. Katiji & Ors, condoned this delay. The appellants argued that due to communication gaps at various levels, they were unable to present all relevant facts in the lower appellate proceedings. The Department supported the CIT(A)'s decision on merits. However, the Tribunal decided to restore the matter to the CIT(A) for a fresh decision, acknowledging the possibility of communication issues in the new virtual hearing system.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 790280 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 21-10-2025
• 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: ADITYA GUPTA
• Section: 143(3)

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6651/Del/2025 Assessment Year: 2012-13 Rekha Jain, Aditya Gupta, C-215, Gali No.8, Majlis Park, New Delhi-110033 Vs. ITO, Ward-2(2), CGO Complex, B-Block, NH-IV, NIT, Faridabad, Haryana-121001 PAN: ALXPJ6447L (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No : ITBA/NFAC/S/250 /2023-24/1055598234(1), dated 12.11.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties at length. Case file perused. 2. Delay of 721 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). Assessee by Shri Aditya Gupta, Advocate Department by Sh. Manoj Kumar, Sr. DR Date of hearing 26.11.2025 Date of pronouncement 26.11.2025 Printed from counselvise.com ITA No.6651/Del/2025 2 | P a g e 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, the matter may be restored back to the CIT(A). The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits. 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. It is therefore deemed appropriate in the larger interest of justice to restore 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. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 26th November, 2025. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 26th November, 2025. f{x~{tÜ f{x~{tÜ f{x~{tÜ f{x~{tÜ Printed from counselvise.com ITA No.6651/Del/2025 3 | P a g e Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "