Jai Singh Goel vs The Deputy Commissioner Of Income Tax

These Assessee’s three appeals in ITA Nos.5840 to 5842/Del/2026 for assessment years 2018-19, 2019-20 and 2022-23, arise against the Commissioner of Income Tax (Appeals), [in short, the “CIT(A)”], Delhi-26’s orders all dated 13.04.2026 having DIN & order No.: ITBA/APL/S/250/2026-27/1088419747(1), 1088419480(1) & 1088419209(1), involving proceedings under sections 147 r.w.s. 143(3) of the Income-tax Act, 1961; hereinafter referred to as, ‘the Act’; respectively.

Heard both the parties. Cases file perused.

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, the matter may be restored back to the CIT(A). The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.

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 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.

These assessee’s three appeals ITA Nos. 5840 to 5842/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.