RAJESH TRIKHA,DELHI vs. INCOME TAX OFFICER, WARD 59(2), DELHI, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SMT. RENU JAUHRI, ACCOUNTANT MEMBER ITA Nos.3330 & 3329/Del/2026 Assessment Years: 2017-18 Rajesh Trikha, Vs. Income Tax Officer, Y-9, Aggarsain Apartment, Ward-59(2), I.P. Extension, Patparganj, Delhi New Delhi PAN: AACPT8805C (Appellant) (Respondent) Assessee by Sh. Lakshay Gupta, CA Sh. Mudit Bansal, Adv. Department by Sh. Manoj Kumar, Sr. DR Date of hearing 22.07.2026 Date of pronouncement 22.07.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA No.3330 & 3329/Del/2026 for assessment year 2017-18 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 14.01.2026, having DINs and orders no. ITBA/NFAC/S/250/2025-26/1084761443(1) & 1084761785(1), involving proceedings under section 147 r.w.s.

ITA Nos.3330 & 3329/Del/2026

144 and 270A of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. 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 matters 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 “quantum” appeal ITA No.3330/Del/2026 back to the Assessing Officer for its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered

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ITA Nos.3330 & 3329/Del/2026

accordingly. The assessee’s “quantum” appeal ITA No.3330/Del/2026 is allowed for statistical purposes. Same order to follow in the assessee’s “penalty” appeal ITA No.3329/Del/2026 being consequential in nature. 4. These assessee’s twin appeals ITA Nos.3330 & 3329/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 22nd July, 2026 Sd/- Sd/- (RENU JAUHRI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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