AI Structured Summary
Not yet generated for this judgment
Judgment
PER SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER:
These assessee’s twin appeals ITA Nos. 1038 & 1039/Del/2026 for assessment years 2015-16 & 2016-17, arise against the Commissioner of Income Tax (Appeals)-25 [in short, the “CIT(A)”], Delhi’s as many orders, both dated 12.11.2025 having DINs and orders no. ITBA/APL/M/250/2025-26/10822534379(1) & 1082534759, involving proceedings under section 153C of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
It transpires during the course of hearing that the assessee’s instant twin appeals raise the first and foremost identical issue of validity of the impugned section 153C proceedings in its case for want of a proper satisfaction note by the learned Assessing Officer(s) concerned. That being the case, we notice from the assessee’s paper-book running into 39 pages that it had sought for the jurisdictional Assessing Officer’s satisfaction note under the provisions of the Right to Information Act, 2005 on 16.06.2006 which is yet to yield any positive result. This is further coupled with the fact that the tribunal’s learned coordinate bench in its appeal ITA No.4040/Del/2025 in succeeding assessment year 2017-18, appears to have restored the matter back to the CIT(A) for his afresh appropriate adjudication.
This being the clinching factual position, we are of the considered view in the larger interest of justice, that the assessee’s instant twin appeals also deserve to follow the suit so as to avoid any mutual contradictory findings in all these assessment years involving identical factual backdrop. Needful may be done within three effective opportunities of hearing keeping in mind that the assessment years herein 2015-16 and 2016-17 (supra).
All other remaining pleadings between the parties are kept open at this stage.
These assessee’s twin appeals ITA Nos. 1038 & 1039/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.