Smt. Renu Tyagi vs Income Tax Officer

Per Satbeer Singh Godara, Judicial Member:

These assessee’s three appeals in ITA Nos. 296, 298 & 308/Del/2025 for Assessment Years 2010-11 & 2012-13 arise against the CIT(A)/NFAC, Delhi’s DIN & order Nos. ITBA/NFAC/S/250/2024-25/1070456001(1), 1070458893(1) & 1070457146(1) all dated 19.11 .2024, in procee dings u/s 147 r.w.s. 144 and 271(1)(c) of the Income Tax Act, 1961 (in short “the Act”), respectively.

Heard both the parties at length. Case files perused.

We advert to the assessee’s twin quantum appeals ITA Nos. 296 & 298/Del/2025 where in the learned lower authorities have proceeded ex-parte against her in assessment(s) as well as in the lower appellate procee dings.

That being the case, learned counsel submits that the assessee could not plead and prove all the rele vant facts on account of various communication gaps amongst her auditor or arguing counsel(s) owing to circumstances beyond her control. We are further informed that this tribunal in assessee’s penalty appeal ITA No. 308/Del/2025 for A.Y. 2010-11 has already restored the matter back to the Assessing Officer for his afresh appropriate adjudication.

Faced w ith this situation and in the larger interest of justice, we deem it appropriate to restore the assessee’s instant twin quantum appeal back to the assessing authority with a rider that possibility of some communication gaps could not be all to gether ruled out, she deserves one more effective innings. Learned assessing authority is accordingly directed to re-decide both these quantum assessments in the assessee’s case afresh with a rider that she shall plead and prove all relevant facts at her own risk within three effective opportunities in consequential proceedings. Ordered accordingly.

These assessee’s twin quantum appeals IT A Nos. 296 & 298/Del/2025 are allowed for statistical purposes.

So far as the assessee’s penalty appeal ITA No. 308/Del/2025 for assessment year 2010-11 is concerned, it has already come on record that same is a consequential one as we have already restored the main case ITA No. 309/Del/2025 back to the Assessing Officer (supra). Rejected as a “duplicate” one there fore.

To sum up, these assessee ’s former twin appeals ITA Nos. 296 & 298/Del/2025 are allowed for statistical purposes and last case ITA No. 308/Del/2025 is dismissed in above terms. A copy of this common order be placed in the re spective case files.