Karan Singh Dogra vs Income Tax Officer, Ward-2(1)

Per Satbeer Singh Godara, Judicial Member:

This assessee’s appeal for Assessment Year 2012-13, arises against the Addl./JCIT(A), Bhopal’s DIN & order No. ITBA/APL/S/250/2024-25/1073193791(1) dated 12.02.2025, in proceedings u/s 144 of the Inco me Tax Act, 1961 (in short “the Act”).

Heard both the parties at length. Case file perused.

Learned counsel submits that on account of communication gaps at vario us levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and there fore, in the larger 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 communicatio n gaps at various levels in such an instance could not be altoge ther rule d out. T his 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) for his afresh appropriate adjudication, within three effective o pportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes.