ENTERSLICE ITES PRIVATE LIMITED,NOIDA vs. INCOME TAX OFFICER WARD 5(1)(3), NOIDA

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ITA 5480/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2017-182 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that communication gaps in the virtual hearing mechanism could not be ruled out. Therefore, in the interest of justice, the matter was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2017-18 arose from an order of the CIT(A)/NFAC. The assessee could not appear before the lower appellate authority due to communication gaps.

What were the issues?

Whether the assessee was prevented from presenting their case before the lower appellate authority due to communication gaps in the virtual hearing process.

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: Sh. Satbeer Singh Godara

Hearing: 08.07.2026Pronounced: 08.07.2026

This assessee’s appeal for Assessment Year 2017-18,

arises against the National Faceless Appeal Centre/Ld.

Commissioner of Income Tax (Appeals), Delhi’s order dated

13.03.2026, in proceedings u/s 143(3) of the Income Tax Act,

1961 (in short “the Act”).

2.

Heard the Ld. DR. Case file perused.

3.

It transpires from the records 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, in the larger interest of

justice met in case, the matter be restored back to the

CIT(A)/NFAC. The Revenue vehemently supports the learned

lower authority’s action making the addition(s) herein on

merits.

4.

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 set aside 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.

5.

This assessee’s appeal is allowed for statistical purposes.

Order Pronounced in the Open Court on 08/07/2026.

SD/-

(Satbeer Singh Godara) Judicial Member Dated: 22/07/2026 *SR Bhatnagar* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR

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