KAMLESH YADAV,NEW DELHI vs. INCOME TAX OFFICER, WARD 70(4), NEW DELHI

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ITA 3515/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism. It was deemed appropriate in the interest of justice to restore the appeal to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee could not appear in lower appellate proceedings due to communication gaps. The assessee requested the matter be restored to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the assessee's appeal should be restored to the Assessing Officer due to communication gaps during the appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Ms. Pooja Rao, CA
Hearing: 11.08.2026Pronounced: 11.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “A” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3515/DEL/2026 Assessment Year: 2014-15

Kamlesh Yadav, Vs. Income Tax Officer, D-64, First Floor, Kalkaji, Ward- 70(4) New Delhi- 19 D Block, Pratyaksh Kar Bhavan, Civic Centre, JL Nehru Marg, New Delhi- 02 PAN: AAPPY7086B (Appellant) (Respondent) Assessee by Sh. Rajeev Ahuja, Adv, Ms. Pooja Rao, CA Department by Sh. Zafarul Haque Tanweer, CIT DR Date of hearing 11.08.2026 Date of pronouncement 11.08.2026 ORDER This assessee’s appeal for assessment year 2014-15, 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/250/2025-26/1085062329(1), dated 22.01.2026 involving proceedings under section 143(3) r.w.s. 263 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.3515/Del/2026

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 prove all the relevant facts in the lower appellate proceedings; and; therefore, the matter may be restored back to the Assessing Officer. The Revenue vehemently supports the learned lower authority’s action making the 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 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 Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

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ITA No.3515/Del/2026

4.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 11.08.2026.

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 19.08.2026 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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