What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps and, in the interest of justice, restored the appeal back to the CIT(A) for fresh adjudication. The assessee was given three effective opportunities to present their case.

The assessee's appeal for AY 2022-23 was filed against the CIT(A)'s order. The assessee contended that due to communication gaps, they could not present all relevant facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented from presenting their case effectively before the lower appellate authority due to communication gaps, warranting a remand.

Nitin Gupta, Rohini North West… vs DCIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: Adv. Ms. Tabbassum Firdause, Adv

Hearing: 02.06.2026Pronounced: 02.06.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No. 3991/Del/2026 Assessment Year: 2022-23 Nitin Gupta Vs. Deputy Commissioner of F-1/148, Sector- 16, Income Tax Rohini, Central Circle-20 North West Delhi Jhandewalan Extension, Delhi- 110085 New Delhi- 110055 PAN: APHPG2280G (Appellant) (Respondent) Assessee by Sh. M.A. Ansari, Adv. Ms. Tabbassum Firdause, Adv. Department by Sh. Ravi Kant Chaudhary, Sr. DR

Date of hearing 02.06.2026 Date of pronouncement 02.06.2026 ORDER This assessee’s appeal for assessment year 2022-23, arises against the Commissioner of Income Tax (Appeals) -27 [in short, the “CIT(A)”], New Delhi’s order dated 12.02.2026, passed in DIN & order no. ITBA/APL/M/250/2025-26/1086075635(1), 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. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and

ITA No. 3991/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 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. 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

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NITIN GUPTA,ROHINI NORTH WEST DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-20, JHANDEWALAN EXTN NEW DELHI

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