MUKUL JAIN,DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

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ITA 227/DEL/2026Status: DisposedITAT Delhi24 April 2026AY 2018-193 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal for AY 2018-19 was filed 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.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,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

For Appellant: CA Sh. Akshit Goel, CA (Virtual)
Hearing: 21.04.2026Pronounced: 21.04.2026

PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2018-19, 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/250/2025-26/1084252525(1), dated 31.12.2025 involving proceedings under section 147 r.w.s 144

ITA No.227/Del/2026 r.w.s 144B 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 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.

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

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ITA No.227/Del/2026 appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

4.

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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