TRILOK SINGH RAWAT,DELHI vs. ITO WARD 29(1), DELHI

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ITA 3628/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the CIT(A) for fresh adjudication. This was done to ensure justice, acknowledging potential communication issues with the virtual hearing mechanism.

What were the facts?

The assessee's appeal for AY 2018-19 was filed late due to communication gaps. The assessee claimed they could not present all facts in lower appellate proceedings and requested the matter be restored to the CIT(A).

What were the issues?

Whether the appeal should be restored to the CIT(A) due to communication gaps and the assessee's inability to present all facts in the lower appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147

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

Hearing: 13.08.2026Pronounced: 13.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “A” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No. 3628/Del/2026 Assessment Year: 2018-19 Trilok Singh Rawat, Vs. Income Tax Officer D-13, 3rd Floor, Railway Income Tax Department, Colony, Tughlakabad, New Delhi- 44 Delhi- 44 PAN: AABCF4439Q (Appellant) (Respondent) Assessee by Sh. Anurag, AR Department by Sh. Balkishan Gupta, Sr. DR

Date of hearing 13.08.2026 Date of pronouncement 13.08.2026

ORDER This assessee’s appeal for assessment year 2018-19, arises against the Commissioner of Income Tax (Appeals)/ National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 17.09.2025, passed in DIN & Order No. ITBA/NFAC/S/250/ 2025-26/ 1080829166(1), involving proceedings under section 147 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

ITA No. 3628/Del/2026

2.

Delay of 137 days in filing of the assessee’s/Revenue’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). 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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk

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ITA No. 3628/Del/2026

and responsibility, in consequential proceedings. Ordered accordingly.

5.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 13.08.2026.

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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