DAYAWAT,UTTAR PRADESH vs. ITO, UTTAR PRADESH

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ITA 5527/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2019-202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that communication gaps in the virtual hearing mechanism were possible. Therefore, in the interest of justice, the case was set aside to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2019-20 arose from proceedings under Section 147/144. Due to communication gaps, the assessee could not present all relevant facts before the lower appellate authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively due to communication gaps in virtual proceedings and if the matter should be remanded for fresh adjudication.

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: Sh. Satbeer Singh Godara

For Appellant: Adv. (VC)
Hearing: 08.07.2026Pronounced: 08.07.2026

This assessee’s appeal for Assessment Year 2019-20,

arises against the National Faceless Appeal Centre/Ld.

Commissioner of Income Tax (Appeals), Delhi’s in DIN & Order

No. ITBA/NFAC/S/250/2025-26/1086119749(1) dated

17.02.2026, in proceedings u/s 147/144 of the Income Tax Act,

1961 (in short “the Act”).

2.

Heard the both the sides. 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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