VIRENDER KUMAR,KARNAL V. INCOME TAX OFFICER, WARD - 5, KARNAL, KARNAL

ITA 194/DEL/2025

AI Insights

The case involves an appeal by Sh. Virender Kumar against the order of the CIT(A)/NFAC, which was dated 18.11.2024 and pertained to the assessment year 2017-18 under section 144 of the Income-tax Act, 1961. The appeal was heard by the Income Tax Appellate Tribunal, Delhi Bench, consisting of Judicial Member Shri Satbeer Singh Godara and Accountant Member Shri Manish Agarwal. The primary contention was the alleged communication gaps at various levels that prevented the assessee from adequately presenting his case in the lower appellate proceedings. The Department supported the actions of the lower authorities, emphasizing the merits of the additions made. However, the Tribunal found it appropriate to restore the matter to the CIT(A)/NFAC for a thorough re-examination.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 788285 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-11-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: misc
• Appeal Filed On: 11-01-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: JITENDER SINGH
• Assessee Lawyers: SUMAKSH MAHAJAN
• Section: 144

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.194/Del/2025 Assessment Year: 2017-18 Sh. Virender Kumar, H. No. 1237, Sector-7, Near Amar Hospital, Karnal, Haryana – 132 001 Vs. Income Tax Officer, Ward-5, Karnal PAN: ABKPK0892K (Appellant) (Respondent) ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1070409581(1), dated 18.11.2024 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Assessee by Sh. Sumaksh Mahajan, CA Department by Sh. Jitender Singh, CIT(DR) Date of hearing 24.11.2025 Date of pronouncement 24.11.2025 Printed from counselvise.com ITA No.194/Del/2025 2 | P a g e Heard both the parties. Case file 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 matter may be restored back to the CIT(A)/NFAC. 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 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. 4. This assessee’s appeal is allowed for statistical purposes Printed from counselvise.com ITA No.194/Del/2025 3 | P a g e Order pronounced in the open court on 24th November, 2025 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 26th November, 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 "