What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism. It deemed it appropriate to restore the appeal to the CIT(A)/NFAC for a fresh hearing and adjudication.

The assessee failed to appear before the CIT(A)/NFAC due to communication gaps, leading to an ex-parte decision. The assessee requested the matter be restored to the CIT(A)/NFAC for a fresh adjudication.

What were the issues?

Whether the assessee was prevented from presenting their case before the lower appellate authority due to communication issues, and if so, whether the matter should be remanded for a fresh hearing.

Shri Ram Balaji Cooperative (U)… vs ITO | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 05.08.2026Pronounced: 05.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 6756/Del/2026 Assessment Year: 2017-18

Vs. Income Tax Officer, Shri Ram Balaji Co-operative (U) Thrift & Credit Society Ward 60(4), Limited, Vikas Bhawan, I.P.Estate, Kh. No. 184, Nirvan Mohalla, Delhi- 02 Kondli, Delhi- 96 PAN: AALAS2126F (Appellant) (Respondent)

Assessee by Sh. Gaurav Gupta, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 05.08.2026 Date of pronouncement 05.08.2026

ORDER PER SATBEER SINGH GODARA, JM:

This assessee’s appeal for assessment year 2017-18, 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/250/2026-27/1089211460(1) dated 26.05.2026, involving proceedings under section 143(3) of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

ITA No. 6756/Del/2026 Heard both the parties. Case file perused.

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.

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. 6756/Del/2026 4. This assessee’s appeal is allowed for statistical

purposes.

Order pronounced in the open court on 05.08.2026. 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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SHRI RAM BALAJI COOPERATIVE (U) THRIFT & CREDIT SOCIETY LIMITED,DELHI vs. INCOME TAX OFFICER, WARD 60(4), DELHI, DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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