HARISH CHANDER HURIA,GREATER NOIDA vs. ITO WARD 5(1)(3), NOIDA, NOIDA

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ITA 7442/DEL/2026Status: DisposedITAT Delhi19 August 2026AY 2024-253 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and deemed it appropriate in the interest of justice to restore the appeal to the CIT(A) for fresh adjudication. The assessee will be given three effective opportunities of hearing.

What were the facts?

The assessee's appeal for AY 2024-25 was heard by the ITAT. The assessee's counsel argued that due to communication gaps, the assessee could not present all relevant facts before the lower appellate authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively before the CIT(A) due to communication gaps, and if so, whether the matter should be remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 19.08.2026Pronounced: 19.08.2026

This assessee’s appeal for assessment year 2024-25, 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/250/2026-27/1091049100(1),

ITA No. 7442Del/2026

dated 14.07.2026 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 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). 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 CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk

ITA No. 7442Del/2026

and responsibility, in consequential proceedings. Ordered accordingly.

4.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 19th August, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 27/08/2026. Binita, 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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