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Judgment
ORDER
This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A)- 2, Vadodara’s DIN & order No. ITBA/APL/ S/250/2025-26/1079763436(1) dated 20.08.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the p arties at length. Case file perused.
Delay of 71 days in filing of the instant appeal is condoned in the larger interest of justice in lig ht of Collector Land Acquisition vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC).
Learned counsel submits that on account of communicatio n gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and there fore, in the large r interest of justice met in case, the matter be restored back to the CIT(A).
Be that as it may, the fact remains that possibility of some co mmunication 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 comp liance to section 250(6) of the Act in the impugned lo wer appellate order stipulating points of determination to be framed followed by a detailed adjud ication thereupo n. It is therefore deemed appropriate in the larger interest o f justice to set aside the assessee’s instant appeal back to the C IT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’ s risk and responsibility, in consequential pr oceedings. Ordered accord ingly.
This assessee’s appeal is allowed for statistical purposes.
Order Pronounced in the Open Court o n 10/02/2026.