JAI SINGH GOEL,DELHI vs. DCIT CC-15, DELHI

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ITA 5843/DEL/2026Status: DisposedITAT Delhi22 July 2026AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, especially with the new virtual hearing mechanism. Therefore, in the interest of justice, the case was set aside and restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2023-24 arose from proceedings under Section 147 read with Section 143(3). The assessee contended that due to communication gaps, they 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 the lower appellate proceedings.

Which sections of the Income-tax Act were involved?

Section 147,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

For Appellant: Ms. Sanju Kumari, Adv
Hearing: 08.07.2026Pronounced: 08.07.2026

This assessee’s appeal for Assessment Year 2023-24,

arises against the CIT(A)-26, New Delhi’s in DIN & Order No.

ITBAS/APLS/S/250/2026-27/1088425011(1) dated 13.04.2026,

in proceedings u/s 147 r.w.s. 143(3) of the Income Tax Act,

1961 (in short “the Act”).

2.

Heard both the parties at length. Case file perused.

3.

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, 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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