GINNI DEVI,DELHI vs. DCIT CC-15, DELHI

PDF · subscribers
ITA 5838/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2022-233 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that communication gaps could not be ruled out and, in the interest of justice, restored the appeals back to the CIT(A) for fresh adjudication. The assessee was granted three effective opportunities of hearing.

What were the facts?

The assessee filed four appeals before the ITAT for different assessment years. The assessee's counsel submitted that due to communication gaps, the assessee could not present all facts before the lower appellate authority.

What were the issues?

Whether the lower appellate proceedings were vitiated due to communication gaps, necessitating a remand for fresh adjudication.

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: SHRI SATBEER SINGH GODARA

For Appellant: Shri Baldev Raj, CA, Shri Maneesh Upneja, CA &, Ms. Sanju Kumari, Adv
Hearing: 09.07.2026Pronounced: 09.07.2026

These assessee’s four appeals for assessment years 2018-19, 2019-20, 2022- 23 and 2023-24 arise against the Commissioner of Income Tax (Appeals-26), [in

ITA No.- 5836 to 5839/Del/2026 Ginni Devi short, the “Ld. CIT(A)”], Delhi’s order all dated 13.04.2026 having DIN & Order No. ITBA/APL/S/250/2026-27/1088420958(1), 1088420738(1), 1088420477(1), and 1088420134(1) involving proceedings under section 147 r.w.s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively.

2.

Heard both the parties at length. Case files 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, 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.

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 appeals back to the learned 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.

ITA No.- 5836 to 5839/Del/2026 Ginni Devi 5. These assessee’s four appeals ITA Nos. 5836 to 5839/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files.

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

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 17th July, 2026. Pooja. Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →