BASANT KUMAR RAUT,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIVIC CENTRE, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.1191/Del/2026 Assessment Year: 2016-17 Basant Kumar Raut, Vs. ACIT, 14, School Lane, Circle-61(1), Barakhamba Road, Delhi New Delhi PAN: AAHPR2765C (Appellant) (Respondent) Assessee by Sh. Ajay Kumar Sharma, Adv. Department by Sh. Choudhary N.C. Roy, Sr. DR

Date of hearing 12.05.2026 Date of pronouncement 12.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 2, Pune’s order dated 20.11.2025, having DIN and order no. ITBA/APL/S/250/2025-26/1082802446(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.

ITA No.1191/Del/2026

2 For the reasons stated in the assessee’s condonation averments, delay of 2 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, 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

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ITA No.1191/Del/2026

and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 12th 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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