What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and, in the interest of justice, restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee was given three effective opportunities to present their case.

The assessee's appeal for AY 2022-23 was filed against the order of the CIT(A)/NFAC. 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 from presenting their case effectively before the lower appellate authority due to communication gaps, and if restoration of the appeal is warranted.

Ojasvi Singh, Haryana vs ITO | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Ms. Mansi Jain, Adv

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.7727/Del/2026 Assessment Year: 2022-23 Ojasvi Singh Vs. Income Tax Officer, 320/10, 54 Feet Ka Road Ward -1, Kirti Nagar, Bhiwani Bhiwani Haryana – 127021 Haryana – 127021 PAN: HNPPS8555H (Appellant) (Respondent) Assessee by Ms. Mansi Jain, Adv. Sh. Tanisq Ahujha, 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 2022-23, 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/250/2026-27/1088094116(1), dated 20.05.2026 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. 2. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and

ITA No.7727/Del/2026 Ojasvi Singh (AY: 2022-23)

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.

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

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ITA No.7727/Del/2026 Ojasvi Singh (AY: 2022-23)

OJASVI SINGH,HARYANA vs. INCOME TAX OFFICER WARD-1, BHIWANI, HARYANA

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