IHD HOTELS & RESORTS,DELHI vs. WARD 43(6) - DELHI, DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.3725/Del/2026 Assessment Year: 2020-21 IHD Hotels & Resorts, Vs. ITO, 817, Pearl Omaxe Tower, Ward-43(6), Saraswati Vihar, Delhi New Delhi -110034 PAN: AAGFI4570D (Appellant) (Respondent) Assessee by Sh. Sombir Singh, CA Department by Sh. Manoj Kumar, Sr. DR

Date of hearing 01.06.2026 Date of pronouncement 01.06.2026 ORDER This assessee’s appeal for assessment year 2020-21, 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/250/2025-26/1080470178(1), dated 09.09.2025 involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 2. For the reasons stated in the assessee’s condonation averments, delay of 124 days in filing of the instant appeal is

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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, 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. 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 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.

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