KAWALPREET SINGH,DELHI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIVIC CENTRE, NEW DELHI

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ITA 2287/DEL/2026Status: DisposedITAT Delhi28 April 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps in the virtual hearing mechanism. It was deemed appropriate to restore the appeal to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2019-20 was filed against an order involving proceedings under section 147. 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 prevented from presenting their case effectively due to communication gaps in the lower appellate proceedings.

Which sections of the Income-tax Act were involved?

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.2287/Del/2026 Assessment Year: 2019-20 Kawalpreet Singh Vs. Assistant Commissioner of 20B/41-AB, First Floor, Income Tax Tilak Nagar Circle 70(1) Delhi- 10 Civic Centre, New Delhi-02

PAN: DGJPS1374B (Appellant) (Respondent) Assessee by Sh. Gurpreet Singh, Adv. 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 2019-20, 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/250/2025-26/1083634693(1), dated 12.12.2025 involving proceedings under section 147 of the Income- tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused.

ITA No.2287/Del/2026

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)/NFAC. 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)/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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ITA No.2287/Del/2026

4.

This assessee’s appeal is allowed for statistical

purposes. Order pronounced in the open court on 22nd April, 2026

Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 28th April, 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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