What did the Tribunal hold?

The Tribunal condoned the delay and restored the appeal to the CIT(A)/NFAC for fresh adjudication. This was done in the interest of justice, acknowledging the possibility of communication gaps.

The assessee's appeal for AY 2018-19 was filed with a delay of 115 days. 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 appeal should be restored to the lower appellate authority due to communication gaps hindering the assessee's ability to present their case.

Vipul Garg, Hisar vs ITO | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

Hearing: 29.06.2026Pronounced: 29.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.3164/Del/2026 Assessment Year: 2018-19 Sh. Vipul Garg, Vs. Income Tax Officer, Anjani Bath Gallery, Ward-1, Dabra Chowk, Hisar Hisar PAN: BAJPG7077F (Appellant) (Respondent)

Assessee by Sh. Prem Rajpal, Adv. Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 29.06.2026 Date of pronouncement 29.06.2026 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/250/2025-26/1080739716(1), dated 15.09.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.3164/Del/2026

2 For the reasons stated in the assessee’s condonation averments, delay of 115 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 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, 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. 4. 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. 5. This assessee’s appeal is allowed for statistical purposes.

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ITA No.3164/Del/2026

Order pronounced in the open court on 29th June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 20th 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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VIPUL GARG,HISAR vs. INCOME TAX OFFICER, WARD-1, HISAR, HISAR

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