RATTAN SINGH KHATRI,DELHI vs. INCOME TAX OFFICER, DELHI

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ITA 2279/DEL/2026Status: DisposedITAT Delhi28 April 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, especially with virtual hearings. Therefore, to ensure justice, the appeal was restored back to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal for AY 2012-13 was filed against the CIT(A)'s order passed under section 144 r.w.s. 147 of the Act. The assessee contended that due to communication gaps, they could not present all facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was adequately represented and had the opportunity to present all facts before the lower appellate authority, considering potential communication gaps.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

For Respondent: DR (VC)
Hearing: 22.04.2026Pronounced: 22.04.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “SMC” NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.2279/Del/2026 Assessment Year: 2012-13 Vs. Income Tax Officer Rattan Singh Khatri Plot No. 1, Saboli Road, Rajiv Ward 68(8) Colony, Delhi-02 Narela Delhi-40 PAN: AAAPK1642A (Appellant) (Respondent) Assessee by Sh. Anil Bajaj, CA Department by Sh. Manoj Kumar, Sr. DR (VC) Date of hearing 22.04.2026 Date of pronouncement 22.04.2026 ORDER This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)(Addl./JCIT (A)) [in short, the “CIT(A)”], Panji’s order dated 10.12.2025 passed in DIN and order no. ITBA/APL/S/250/2025-26/1083513903(1), involving proceedings under section 144 r.w.s. 147 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 prove all the relevant facts in the

ITA No.2279/Del/2026 lower appellate proceedings; and; therefore, the matter may be restored back to the CIT(A). The Revenue vehemently supports the learned lower authorities’ 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. Order pronounced in the open court on 22nd April, 2026 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 28.04.2026 Pooja Mittal/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 2 | P a g e

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