SWADESHI ALUMINIUM COMPANY PVT LTD,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4929/Del/2026 Assessment Year: 2019-20 Swadeshi Aluminium Vs. Income Tax Officer, Company Pvt. Ltd., Circle-22(2), 2869/5, Chuna Mandi, Delhi Paharganj, New Delhi PAN: AAFCS6624L (Appellant) (Respondent) Assessee by Sh. Kapil Gautam, Adv. 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/250/2025-26/1086276065(1), dated 20.02.2026 involving proceedings under section 147 r.w.s. 144 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

ITA No.4929/Del/2026

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. 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 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. 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: 8th July, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 2 | P a g e