What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and restored the appeal to the CIT(A)/NFAC. The assessee was granted three effective opportunities for hearing at their own risk.

The assessee failed to appear before the lower appellate authority due to communication gaps. The assessee requested the matter be restored to the CIT(A)/NFAC for fresh adjudication.

What were the issues?

Whether the assessee's failure to appear before the lower appellate authority due to communication gaps warrants a remand for fresh adjudication.

Kuldeepak Kumar vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 20.08.2026Pronounced: 20.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.5882/Del/2026 Assessment Year: 2017-18 Kuldeepak Kumar Vs. Income Tax Officer, C-32, Sanjay Enclave, Raja Ward -44(1), Puri Road, Uttam Nagar, Civic Centre, West Delhi New Delhi - 110002 New Delhi – 110059 PAN: ASFPK7241N (Appellant) (Respondent) Assessee by Sh. Nring Chamwibo Zeliang, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 20.08.2026 Date of pronouncement 20.08.2026 ORDER This assessee’s appeal for assessment year 2017-18, arises against the Addl./Joint Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “Addl/JCIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/APL/S/250/2025-26/1087987053(1), dated 27.03.2026 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

Heard both the parties. Case file perused.

ITA No.5882/Del/2026 Kuldeepak Kumar (AY: 2017-18)

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and therefore, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently support the learned lower authorities’ action making addition(s) herein on merits. 3. Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of justice to restore the assessee’s instant appeal back to the CIT(A)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 20th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10th September, 2026. Rohit, Sr. PS 2 | P a g e

ITA No.5882/Del/2026 Kuldeepak Kumar (AY: 2017-18)

KULDEEPAK KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 44(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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