What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

The assessee's appeal for AY 2019-20 was against the CIT(A)'s order. The assessee claimed communication gaps prevented them from presenting all facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented from presenting their case due to communication gaps in the lower appellate proceedings.

Nirmal Singh, Haryana vs ACIT | ITAT Delhi 2026

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Shailesh Gupta, Adv

For Respondent: Ms. Amisha S Gupt, CIT(DR)

Hearing: 21.05.2026Pronounced: 21.05.2026

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.7600/Del/2025 Assessment Year: 2019-20 Sh. Nirmal Singh, Vs. ACIT, Vill. Sant Nagar, P.O. Sant Central Circle-2, Nagar, Ramia Gurgaon Sirsa -125 075, Haryana PAN: AGBPA4893N (Appellant) (Respondent) Assessee by Sh. Salil Aggarwal, Sr. Adv. Sh. Shailesh Gupta, Adv. Department by Ms. Amisha S Gupt, CIT(DR) Date of hearing 21.05.2026 Date of pronouncement 21.05.2026 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-3 [in short, the “CIT(A)”], Delhi’s order dated 30.09.2025 in case no. 10868/CIT(A)- 3/Ggn/2018-19, 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.7600/Del/2025

Learned senior 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 and responsibility, in consequential proceedings. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes.

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ITA No.7600/Del/2025

Order pronounced in the open court on 21st May, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 22nd 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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NIRMAL SINGH,HARYANA vs. ACIT CENTRAL CENTRAL CIRCLE-2, HARYANA

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