MOHAMMAD ASIF,SAMBHAL vs. ITO WARD 1(5), SAMBHAL

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2680 & 2681/Del/2026 Assessment Year: 2017-18 Mr. Mohammad Asif, Vs. Income Tax Officer, Mohalla Hilali Sarai, Ward-1(5), Near Masjid, Sambhal Sambhal – 244302 (UP) PAN: ARHPA1091P (Appellant) (Respondent) Assessee by Sh. Akash Ojha, Adv. Department by Ms. Lalita Kumar, CIT(DR) Date of hearing 01.07.2026 Date of pronouncement 01.07.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s twin appeals ITA Nos. 2680 & 2681/Del/2026 for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s, both dated 17.10.2023, having DINs and orders no. ITBA/NFAC/S/250/2023-24/1057128698(1) & 1057128698(1), involving proceedings under section 147 r.w.s. 144 and 271AAC1

ITA Nos.2680 & 2681/Del/2026

of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. Heard both the parties. Case file perused. 2 For the reasons stated in the assessee’s condonation averments, delay(s) of 803 days and 164 days in filing of both the appeals ITA Nos. 2680 & 2681/Del/2026 are condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 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 matters may be restored back to the Assessing Officer. 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 of the newly introduced virtual hearing mechanism could not be altogether ruled out. It is therefore deemed appropriate in the larger interest of

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justice to restore the assessee’s instant “quantum” appeal ITA No.2680/Del/2026 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. The assessee’s “quantum” appeal ITA No.2680/Del/2026 is allowed for statistical purposes. Same order to follow in the assessee’s “penalty” appeal ITA No.2681/Del/2026 being consequential in nature. 6. These assessee’s twin appeals ITA Nos. 2680 & 2681/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 1st July, 2026 Sd/- Sd/- (M. BALAGANESH) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 7th 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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