YAMUNA BUILDERS PRIVATE LIMITED,DELHI V. INCOME TAX OFFICER, DELHI

ITA 1106/DEL/2025

AI Insights

The case involves Yamuna Builders Pvt. Ltd., the appellant, contesting an order from the CIT(A)/NFAC, Delhi, concerning the Assessment Year 2013-14 under section 147 of the Income Tax Act, 1961. The appeal was primarily based on the grounds of inadequate representation and communication gaps during the lower appellate proceedings, attributed to the newly introduced virtual hearing mechanism. The Tribunal acknowledged these issues and decided to remand the case back to the CIT(A)/NFAC for a thorough re-examination, ensuring that the assessee is given adequate opportunities to present their case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 826790 (ITAT-DELHI)
• Duration Of Justice: 10 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: 2013-2014
• Appeal Filed On: 25-02-2025
• 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: ANKUSH KALRA
• Assessee Lawyers: SUSHIL MAHESHWARI
• Keywords: Set aside
• Section: 147

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 1106/Del/2025 : Asstt. Year : 2013-14 Yamuna Builders Pvt. Ltd., D-196, Raj Nagar-II, Palam Colony, New Delhi-110077 Vs Income Tax Officer, Ward-27(1), New Delhi-110077 (APPELLANT) (RESPONDENT) PAN No. AAACY3365P Assessee by : Sh. Sushil Maheshwari, AR Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 08.01.2026 Date of Pronouncement: 08.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1069862933(1) dated 22.10.2024, in proceedings u/s 147 of the Income Tax Act, 1961 (in short “the Act”). 2. Heard both the parties at length. Case file perused. 3. Delay of 56 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). 4. 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 Printed from counselvise.com ITA No. 1106/Del/2025 Yamuna Builders Pvt. Ltd. 2 appellate proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC. 5. 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. 6. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 08/01/2026. Sd/- Sd/- (S. Rifaur Rahman) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 08/01/2026 *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 "