SH. ATUL JAIN,DELHI V. DCIT,CENTRAL CIRCLE-29, DELHI

ITA 3201/DEL/2025

AI Insights

The case involves three appeals by the assessee, Sh. Atul Jain, against the orders of the CIT(A)-30, New Delhi, for the Assessment Years 2017-18 & 2019-20. The appeals were related to proceedings under sections 143(3) and 263 of the Income Tax Act, 1961. The primary issue was the assessee's inability to present relevant facts due to communication gaps in the lower appellate proceedings. The Tribunal acknowledged these gaps and the lack of compliance with section 250(6) of the Act, which led to the decision to remand the case back to the CIT(A) for a detailed and fair adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 793341 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-09-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2018-2019
• Appeal Filed On: 14-05-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DAYAINDER SINGH SIDHU
• Assessee Lawyers: KESHAV DWIVEDI; ASHISH KUMAR SINGH
• Keywords: Set aside

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘C’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 3199/Del/2025 : Asstt. Year : 2017-18 ITA No. 3200/Del/2025 : Asstt. Year : 2017-18 ITA No. 3201/Del/2025 : Asstt. Year : 2019-20 Sh. Atul Jain, BN-20, Shalimar Bagh, Delhi-110088 Vs ACIT/JAO/DCIT Central Circle-29, C. R. Building, I.P. Estate, New Delhi-110002 (APPELLANT) (RESPONDENT) PAN No. AGJPB1648N Assessee by : Sh. Keshav Dwivedi, Adv. & Sh. Ashish Kumar Singh, Adv. Revenue by : Sh. Dayainder Singh Sidhu, CIT-DR Date of Hearing: 24.09.2025 Date of Pronouncement: 24.09.2025 ORDER Per Satbeer Singh Godara, Judicial Member: These assessee’s three appeals in ITA Nos. 3199, 3200 & 3201/Del/2025 for Assessment Years 2017-18 & 2019-20, arise against the CIT(A)-30, New Delhi’s DIN & order No. ITBA/APL/M/250/2024-25/1074868382(1), 1074868725(1) & 1074868891(1) all dated 22.03.2025, in proceedings u/s 143(3)/263 of the Income Tax Act, 1961 (in short “the Act”), respectively. 2. Heard both the parties at length. Case files perused. 3. Learned counsel submits that on account of communication gaps at various levels, the assessee could not Printed from counselvise.com ITA Nos. 3199, 3200 & 3201/Del/2025 Atul Jain 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). 4. 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. 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 all appeals 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. These assessee’s three appeals ITA Nos. 3199, 3200 & 3201/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 24/09/2025. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 24/09/2025 *Subodh Kumar, Sr. PS* Printed from counselvise.com "