What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism. It was deemed appropriate to restore the appeal to the CIT(A) for fresh adjudication.

The assessee failed to appear and present all relevant facts during the lower appellate proceedings due to communication gaps. The Revenue supported the additions made by the lower authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively due to communication issues in the lower appellate proceedings, warranting a remand.

Raj Mohini Jain, Gurugram vs ITO | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA

For Appellant: Shri Vipul Gupta, CA (VC)

Hearing: 09.07.2026Pronounced: 09.07.2026

This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, [in short, the “Ld. CIT(A)/NFAC”], Delhi’s order dated 16.10.2025 having DIN & Order No.- ITBA/NFAC/S/250/2025-26/1081805103(1), 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.- 8412/Del/2025 Raj Mohini Jain 2. 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, the matter may be restored back to the CIT(A). The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.

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 restore the assessee’s instant appeal back to the CIT(A) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 09th July, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER

Dated: 17th July, 2026. Pooja. 2

ITA No.- 8412/Del/2025 Raj Mohini Jain

RAJ MOHINI JAIN,GURUGRAM vs. INCOME TAX OFFICER, GURUGRAM

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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