SDL FOOTWEAR PRIVATE LIMITED,NEW DELHI V. ITO WARD 22(3), DELHI

ITA 5200/DEL/2025

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 781547 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-09-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2017-2018
• Appeal Filed On: 26-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: PIYUSH SINHA
• Assessee Lawyers: AKSASH GUPTA; VIVEK SARIN
• Keywords: Set aside
• Section: 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5200/Del/2025 : Asstt. Year : 2017-18 SDL Footwear Pvt. Ltd., A-1/155, 2nd Floor, Paschim Vihar, New Delhi-110063 Vs Income Tax Officer, Ward-22(3), C. R. Building, New Delhi-110001 (APPELLANT) (RESPONDENT) PAN No. AAPCS8622L Assessee by: Sh. Aksash Gupta, Adv. & Sh. Vivek Sarin, CA Revenue by : Sh. Piyush Sinha, Sr. DR Date of Hearing: 29.09.2025 Date of Pronouncement: 29.09.2025 ORDER This assessee’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078817118(1) dated 23.07.2025, in proceedings u/s 144 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC. Printed from counselvise.com ITA No. 5200/Del/2025 SDL Footwear Pvt. Ltd. 2 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. 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. 5. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 29/09/2025. Sd/- (Satbeer Singh Godara) Judicial Member Dated: 29/09/2025 *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 "