TEJWANT SINGH,GURGAON, HARYANA vs. INCOME TAX OFFICER, CIVIC CENTRE

PDF · subscribers
ITA 3850/DEL/2026Status: DisposedITAT Delhi29 June 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It was deemed appropriate in the interest of justice to restore the appeal back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee filed an appeal for assessment year 2017-18 with a significant delay. The assessee claimed that communication gaps prevented them from presenting all relevant facts in the lower appellate proceedings.

What were the issues?

Whether the assessee's appeal should be restored to the CIT(A) due to communication gaps and the need for a 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: Ms. Sanya Khurana, Adv
Hearing: 02.06.2026Pronounced: 02.06.2026

This assessee’s appeal 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 DIN & Order no. ITBA/NFAC/S/250/2024-25/1067184569(1), involving proceedings under section 147/144 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

ITA No. 3850/Del/2026

2 For the reasons stated in the assessee’s condonation averments, delay of 554 days in filing of the instant appeal is 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 Assessing Officer. 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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 2 | P a g e

ITA No. 3850/Del/2026

5.

This assessee’s appeal is allowed for statistical purposes

Order pronounced in the open court on 2nd June, 2026. Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 29.06.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

More judgments on Section 147

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

Recent GST High Court judgments

Search GST case law →