SHYAM LAL MOHAN LAL,HARYANA vs. ITO WARD -1, HISAR

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ITA 6307/DEL/2026Status: DisposedITAT Delhi10 August 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps in the virtual hearing mechanism and restored the appeal to the CIT(A)/NFAC for fresh adjudication. This was done in the interest of justice, with three opportunities for hearing.

What were the facts?

The assessee's appeal for AY 2016-17 was filed against an order by the CIT(A)/NFAC. The assessee claimed 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 due to communication issues in the lower appellate proceedings, warranting a remand.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Respondent: DR (VC)
Hearing: 03.08.2026Pronounced: 03.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.6307/Del/2026 Assessment Year: 2016-17

Vs. Income Tax Officer Shyam Lal Mohan Lal, 168, New Sabzi Mandi, Ward-1, Mill Gate Road, Aaykar Bhawan, Hisar- 125 001 Sector-14, Haryana Hisar- 125 001 Haryana PAN: ABBFS2203F (Appellant) (Respondent)

Assessee by Sh. Rajiv Kumar Jain, CA Department by Sh. Manoj Kumar, Sr. DR (VC)

Date of hearing 03.08.2026 Date of pronouncement 03.08.2026

ORDER PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for assessment year 2016-17, 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/250/2025/1075013436(1) dated 25.03.2025, involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

ITA No.6307/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 CIT(A)/NFAC. The Revenue vehemently supports the learned lower authorities’ 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 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.

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ITA No.6307/Del/2026 4. This assessee’s appeal is allowed for statistical

purposes.

Order pronounced in the open court on 03.08.2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 10.08.2026 Pooja Mittal, 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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