VINISHMA TECHNOGIES PVT LTD,DELHI V. DCIT, CC-26 DELHI, DELHI

ITA 7441/DEL/2025

AI Insights

The case involves M/s. Vinishma Technologies Pvt. Ltd., which filed three appeals against the orders of the Principal Commissioner of Income Tax (Appeals)-25 for the assessment years 2014-15, 2015-16, and 2019-20. The appeals were heard by the Income Tax Appellate Tribunal, Delhi Bench, consisting of Judicial Member Shri Satbeer Singh Godara and Accountant Member Shri Naveen Chandra. The primary issue was the alleged failure of the assessee to communicate effectively at various levels, which hindered their ability to present relevant facts during the lower appellate proceedings. The Department supported the lower authorities' actions, arguing on the merits of the additions made. However, the Tribunal, acknowledging the possibility of communication gaps, decided to restore the appeals for a fresh examination by the PCIT(A).

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 823210 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-12-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2015-2016
• Appeal Filed On: 18-11-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR DHANESTA
• Assessee Lawyers: RUCHESH SINHA

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA Nos.7440 to 7442/Del/2025 Assessment Years: 2014-15, 2015-16 & 2019-20 M/s. Vinishma Technologies Pvt. Ltd., M-2/22, First Floor, Model Town-III, Delhi Vs. DCIT (CC)-26, Delhi PAN: AABCV4265G (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM These assessee’s three appeals ITA No. 7440 to 7442/Del/2025 for assessment years 2014-15, 2015-16 & 2019- 20, arise against the Principal Commissioner of Income Tax (Appeals)-25 [in short, the “PCIT(A)”], New Delhi’s orders, all dated 10.11.2025, having DINs and orders no. ITBA/APL/M/250/2025- 26/1082420519(1), ITBA/APL/M/250/2025-26/1082420703(1) and ITBA/APL/M/250/2025-26/1082420956(1), involving Assessee by Sh. Ruchesh Sinha, Adv. Department by Sh. Rajesh Kumar Dhanesta, Sr. DR Date of hearing 26.12.2025 Date of pronouncement 26.12.2025 Printed from counselvise.com ITA Nos.7440 to 7442/Del/2025 2 | P a g e proceedings under section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. Heard both the parties. Case files perused. 2. 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, larger interest of justice would be met, in case, the matters may be restored back to the PCIT(A). The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits. 3. 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. It is, therefore, deemed appropriate in the larger interest of justice to restore the assessee’s instant three appeals back to the PCIT(A) for its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. Printed from counselvise.com ITA Nos.7440 to 7442/Del/2025 3 | P a g e 4. These assessee’s three appeals ITA Nos.7440 to 7442/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 26th December, 2025 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 30th December, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi Printed from counselvise.com "