SHARMISHTHA,MEERUT vs. ITO, MEERUT

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4062/Del/2026 Assessment Year: 2019-20 Sharmishtha, Vs. Income Tax Officer, Village- Alipur Morna, Ward-1(2)(5), Meerut -250401 Meerut PAN: KJNPS3797A (Appellant) (Respondent) Assessee by Sh. Shrey Jain, Adv. Sh. Sachin Jain, CA Department by Sh. Manoj Kumar, Sr. DR Date of hearing 03.06.2026 Date of pronouncement 03.06.2026 ORDER This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1087565819(1), dated 18.03.2026 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 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

ITA No.4062/Del/2026

therefore, larger interest of justice would be met, in case, the matter may be restored back to the Assessing Officer. The Revenue vehemently support the learned lower authorities’ action making addition(s) herein on merits. 3. 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 Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 3rd June, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 9th 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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