DEPUTY GOTHWAL CONSTRUCTIONS PRIVATE LIMITED,DELHI vs. ITO WARD 74(1), DELHI

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ITA 7628/DEL/2025Status: DisposedITAT Delhi21 May 2026AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, especially with the new virtual hearing mechanism. Therefore, it was deemed appropriate to restore the appeal to the CIT(A) for a fresh adjudication.

What were the facts?

The assessee's appeal for AY 2016-17 was filed against an order under section 201 of the Income-tax Act. The assessee contended 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.

Which sections of the Income-tax Act were involved?

Section 201

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

For Appellant: Adv. Sh. Uma Shankar, Adv
For Respondent: Ms. Ankush Kalra, Sr. 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.7628/Del/2025 Assessment Year: 2016-17 Deputy Gothwal Constructions Vs. Income Tax Officer, Pvt. Ltd., Ward-74(1), L-73, Mahipalpur Extension, New Delhi South Delhi -110037 PAN: AACCD9703C (Appellant) (Respondent) Assessee by Sh. C.S. Aggarwal, Sr. Adv. Sh. Uma Shankar, Adv. Department by Ms. Ankush Kalra, Sr. 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 2016-17, arises against the Commissioner of Income Tax (Appeals)/Addl/JCIT(A)- 1, Hyderabad’s order dated 17.02.2025, having DIN and order no. ITBA/APL/S/250/2024-25/1073331420(1), involving proceedings under section 201 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

ITA No.7628/Del/2025

2.

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. Order pronounced in the open court on 21st May, 2026

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ITA No.7628/Del/2025

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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