FLAIR INFOTECH SOLUTIONS PVT LTD,NEW DELHI vs. ITO WARD-9 (1), NEW DELHI

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ITA 5864/DEL/2026Status: DisposedITAT Delhi09 July 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee could not appear before the CIT(A) due to communication gaps, leading to an ex-parte decision. The assessee requested the matter be restored to the CIT(A) for a fresh adjudication.

What were the issues?

Whether the CIT(A) order passed ex-parte due to communication gaps should be set aside and the matter remanded for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 147,Section 144

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 C.M. Jain, CA(VC)
For Respondent: Shri Nirmal Nangia, Sr. DR
Hearing: 09.07.2026Pronounced: 09.07.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.-5864/Del/2026 Assessment Year:- 2019-20 Flair Infotech Solution Pvt. Ltd., Vs. ITO, C/o Mohan Jain and Co. 204, Ward 9(1), Triveni Complex, E-10/11/12, New Delhi. Jawahar Park Laxmi Nagar, Near Heera Sweets, New Delhi-110045. PAN: AABCF8411G (Appellant) (Respondent) Assessee by Shri C.M. Jain, CA(VC) Department by Shri Nirmal Nangia, Sr. DR

Date of hearing 09.07.2026 Date of pronouncement 09.07.2026 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 “Ld. CIT(A)/NFAC”], Delhi’s order dated 23.12.2025 having DIN & Order No.- ITBA/NFAC/S/250/2025-26/1084007120(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2.

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.

3.

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.

4.

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.

ITA No.- 8412/Del/2025 Raj Mohini Jain Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

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