Mr. Kamal Taneja Vs DCIT

Parties Involved

Facts Summary

The assessee, Mr. Kamal Taneja, filed twin appeals ITA Nos. 892 & 893/Del/2025 for Assessment Years 2016-17 and 2017-18 against the order of CIT(A)-29, New Delhi dated 23.12.2024 in case Nos. CIT (A), Delhi-29/11055/2015-16 and CIT(A), Delhi-29/10683/2016-17. The learned counsel for the assessee argued that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. Additionally, there was no effective compliance with section 250(6) of the Income Tax Act, 1961, in the impugned lower appellate order.…

Legal Issues

• 1. Whether the communication gaps at various levels justify restoring the matter back to the CIT(A)?
• 2. Whether there was effective compliance with section 250(6) of the Income Tax Act, 1961, in the impugned order?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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