What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, especially with the new virtual hearing mechanism. It was deemed appropriate to restore the appeal to the CIT(A) for fresh adjudication.

The assessee's appeal for AY 2021-22 was against an order under section 271(1A). The assessee contended that communication gaps prevented them from presenting all facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented from presenting their case effectively due to communication gaps in the lower appellate proceedings.

Jeeviya Beverages Private… vs DCIT | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Respondent: Ms. Ankush Kalra, Sr. DR

Hearing: 13.05.2026Pronounced: 13.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.7906/Del/2025 Assessment Year: 2021-22 M/s. Jeeviya Beverages Pvt. Vs. DCIT, Ltd., TDS Circle, 5th Floor, Two Horizon Gurugram Centra, Golf Course Road, Phase 5, Gurugram, Haryana PAN: AADCA5866A (Appellant) (Respondent) Assessee by Sh. Jeewan Giri, CA Department by Ms. Ankush Kalra, Sr. DR

Date of hearing 13.05.2026 Date of pronouncement 13.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2021-22 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A), Kochi’s order dated 15.09.2025 having DIN and order no. ITBA/APL/S/250/2025-26/1080734432(1), involving proceedings under section 271(1A) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.7906/Del/2025

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 prove all the relevant facts in the lower appellate proceedings; and; therefore, the matter may be restored back to the CIT(A). The Revenue vehemently supports the learned lower authority’s action making the 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 of the newly introduced virtual hearing mechanism 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. 4. This assessee’s appeal is allowed for statistical purposes.

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ITA No.7906/Del/2025

Order pronounced in the open court on 13th May, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 14th May, 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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JEEVIYA BEVERAGES PRIVATE LIMITED,GURUGRAM HARYANA vs. DCIT, TDS CIRCLE, GURUGRAM, GURUGRAM HARYANA

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