BEAVER INTERNATIONAL (INDIA) PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE25, DELHI, CENTAL CIRCLE, DELHI

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ITA 264/DEL/2026Status: DisposedITAT Delhi12 May 2026AY 2019-203 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that communication gaps could not be ruled out and, in the interest of justice, restored the appeal to the CIT(A) for fresh adjudication. The assessee was given three effective opportunities of hearing.

What were the facts?

The assessee's appeal for AY 2019-20 was against an order passed under section 147 r.w.s. 144B. The assessee contended that due to communication gaps, they could not present all relevant facts before the lower appellate authority.

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.

Which sections of the Income-tax Act were involved?

Section 147,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 23.04.2026Pronounced: 23.04.2026

PER SATBEER SINGH GODARA, JM

This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-29 [in short, the “CIT(A)”], New Delhi’s Order No. NFAC/2018-19/10359415, dated 05.12.2025 involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

ITA No.264/Del/2026

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, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A). The Revenue vehemently support the learned lower authorities action making 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 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.

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ITA No.264/Del/2026

4.

This assessee’s appeal is allowed for statistical purposes.

Order pronounced in the open court on 23rd April, 2026.

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 12.05.2026 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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