RAMESH CHAND AGGARWAL,DELHI vs. ITO, WARD 30 (1), DELHI

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ITA 4350/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2018-192 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and restored the appeal to the CIT(A)/NFAC for fresh adjudication. The assessee was granted three effective opportunities for hearing.

What were the facts?

The assessee's appeal for AY 2018-19 was filed against an order under section 147. The assessee's counsel argued that due to communication gaps, the assessee could not present all facts before the lower appellate authority.

What were the issues?

Whether the assessee was adequately given an opportunity to present their case before the lower appellate authority, and if not, whether the matter should be remanded for fresh adjudication.

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: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 30.06.2026Pronounced: 30.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4350/Del/2026 Assessment Year: 2018-19 Ramesh Chand Aggarwal, Vs. Income Tax Officer, E-858, Chittranjan Park, Ward -30(1), Delhi New Delhi PAN: AMXPA7275Q (Appellant) (Respondent)

Assessee by Sh. J.K. Gulati, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 30.06.2026 Date of pronouncement 30.06.2026 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 DIN and order no. ITBA/NFAC/S/250/2025-26/1080249719(1), dated 02.09.2025 involving proceedings under section 147 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

ITA No.4350/Del/2026

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)/NFAC. 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)/NFAC for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 30th June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 22nd July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delh 2 | P a g e

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