MR. RAMESH CHAND SHARMA,DELHI vs. ITO, WARD 30(5), DELHI

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ITA 7233/DEL/2026Status: DisposedITAT Delhi08 September 2026AY 2023-243 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the CIT(A)/NFAC for fresh adjudication. This was due to potential communication gaps in the virtual hearing mechanism.

What were the facts?

The assessee filed an appeal for AY 2023-24 against an order passed under section 144 r.w.s. 144B. There was a delay of 37 days in filing the appeal.

What were the issues?

Whether the assessee was prevented by sufficient cause from appearing before the lower appellate authority due to communication gaps, and if the appeal should be restored for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 7233/Del/2026 Assessment Year: 2023-24 Vs. Income Tax Officer, Ward Mr. Ramesh Chand Sharma, 198/2, Vasant Vihar-1, 30(5), South West Delhi, Civic Centre, New Delhi- 02 Delhi- 57 PAN: AWQPS9940R (Appellant) (Respondent) Assessee by Sh. Yudhister Methtani, CA Department by Sh. Mangali Venkata Ramesh, Sr. DR Date of hearing 18.08.2026 Date of pronouncement 18.08.2026 ORDER PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for assessment year 2023-24, 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/250/2025-26/1088140123(1) dated 30.03.2026, involving proceedings under section 144 r.w.s. 144B of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

ITA No. 7233/Del/2026 2. Delay of 37 days in filing of the assessee’s instant appeal is condoned in larger interest of justice and in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

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, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authorities’ action making the addition(s) herein on merits.

4.

Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance of the newly introduced virtual hearing mechanism 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

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ITA No. 7233/Del/2026 appellant’s risk and responsibility, in consequential

proceedings. Ordered accordingly.

5.

This assessee’s appeal is allowed for statistical

purposes. Order pronounced in the open court on 18.08.2026.

(SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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