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Judgment
Per Satbeer Singh Godara, Judicial Member:
This assessee’s appeal for Assessment Year 2013-14, arises against the CIT( A)-27, New Delhi’s DIN & order No. ITBA/APL/M/250/2023-24/1058173718(1) dated 23.11.2023, in proceedings u/ s 147 of the Income Tax Act, 1961 (in short “the Act”).
Heard both the p arties at length. Case file perused.
Delay of 496 days in filing of the instant appeal is condoned in the larger interest of justice in light of Collector Land Acquisitio n vs. Mst. Katiji & Ors (1987) 167 ITR 471 (SC) .
Learned senior 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 as well. This is indeed coup led with the facts that there is also no effective comp liance to section 250(6) of the Act in the imp ugned lower appellate order stipulating points of determinatio n to be framed followed by a detailed adjud ication thereupon. 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.