BEZA ENERGY PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 52(1), DELHI, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘E’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER ITA Nos.2651 to 2655/Del/2026 Assessment Year: 2022-23 M/s. BEZA ENERGY PVT. LTD., Vs. DCIT, Cabin No. 01, H-7, Circle-52(1), Lajpat Nagar III, Delhi Lower Ground Floor, Delhi-110024 PAN: AAICB3158P (Appellant) (Respondent) Assessee by Sh. Gaurav Jain, Adv. Sh. Tarun Chanana, Adv. Department by Sh. Tarun Sharda, Sr. DR Date of hearing 30.06.2026 Date of pronouncement 30.06.2026 ORDER PER SATBEER SINGH GODARA, JM These assessee’s five appeals ITA Nos.2651 to 2655/Del/2026 pertaining to assessment year 2022-23 arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s, all dated 19.01.2026, having DINs and orders no. ITBA/NFAC/S/250/2025- 26/1084924456(1), 1084925024(1), 1084925510(1),

ITA Nos.2651 to 2655/Del/2026

1084926005(1) and 1084925779(1), involving proceedings under sections 144, 270A, 271AAC1, 271B and 272A(1)(d) 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 matters 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 all the five appeals back to the CIT(A)/NFAC for their afresh appropriate adjudication, within three effective opportunities of

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ITA Nos.2651 to 2655/Del/2026

hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 4. These assessee’s five appeals ITA Nos. 2651 to 2655/Del/2026 are allowed for statistical purposes. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 30th June, 2026 Sd/- Sd/- (M. BALAGANESH) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 2nd July, 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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