ANITA RANI,HARIDWAR vs. ITO,WARD-1(3)(1) HARIDWAR,, HARIDWAR,

PDF · subscribers
ITA 230/DDN/2025Status: DisposedITAT Dehradun05 June 2026AY 2016-173 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 in the interest of justice to restore the appeal to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2016-17 was filed against an order under section 147. The assessee's counsel argued that due to communication gaps, the assessee could not present all facts before the lower appellate authority.

What were the issues?

Whether the assessee was prevented from presenting their case effectively before the CIT(A)/NFAC due to communication gaps in the virtual hearing process.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH “DB”, DEHRADUN

Before: SHRI SATBEER SINGH GODARA & SHRI MANISH AGARWAL

For Appellant: Adv. Sh. Saliesh Gupta, Adv
Hearing: 26.05.2026Pronounced: 05.06.2026

PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2016-17, 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/250/2025-26/1082046518(1), dated

ITA No.230/DDN/2025

28.10.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused. 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)/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 her afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

2 | P a g e

ITA No.230/DDN/2025

4.

This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 5th June, 2026 Sd/- Sd/- (MANISH AGARWAL) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 5th June, 2026. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi

3 | P a g e

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →