GURDIP SINGH VIRK,DELHI vs. ITO, WARD 29(1), DELHI

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ITA 7719/DEL/2026Status: DisposedITAT Delhi10 September 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal and restored the matter back to the Assessing Officer. This was done in the interest of justice to allow the assessee to present all facts and for fresh adjudication.

What were the facts?

The assessee filed an appeal against an order passed under section 147 r.w.s 144 of the Income-tax Act. The assessee contended that due to communication gaps, they could not present all relevant facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented by sufficient cause from appearing before the lower appellate authority and presenting all facts. Whether the case should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA (VC)
Hearing: 20.08.2026Pronounced: 20.08.2026

This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082110135(1), dated 29.10.2025 involving proceedings under section 147 r.w.s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

P a g e | 2 ITA No.7719/Del/2026 Gurdip Singh Virk (AY: 2016-17) Heard both the parties. Case file perused.

2.

For the reasons stated in the assessee’s condonation averments, delay of 212 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

2.

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 ld. AO. 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 Ld. AO for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s

P a g e | 3 ITA No.7719/Del/2026 Gurdip Singh Virk (AY: 2016-17) 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 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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