What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps in the virtual hearing mechanism. Therefore, to ensure justice, the appeal was restored to the CIT(A)/NFAC for fresh adjudication.

The assessee's appeal for AY 2009-10 was against an order by the CIT(A)/NFAC. The assessee claimed that due to communication gaps, they could not present all relevant 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, warranting a remand.

Abhyudaya Housing & Constructions… vs DCIT | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Manoj Kumar, AR

Hearing: 21.04.2026Pronounced: 21.04.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2009-10, 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/250/2025-26/1080309000(1), dated

ITA No.7344/Del/2025 03.09.2025 involving proceedings under section 143(3) r.w.s. 254 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

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 authority’s action making the addition(s) herein on merits.

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

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ITA No.7344/Del/2025 appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 21st April, 2026

Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 24.04.2026 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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ABHYUDAYA HOUSING & CONSTRUCTIONS PRIVATE LIMITED,DELHI vs. DCIT, CIRCLE 1(1), DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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