SEWALA KALAN KISAN , SEWLA KALAN, MAJRA, DEHRADUN,SEWALA KALAN, MAJRA DEHRADUN vs. INCOME TAX OFFICER, SUBHASH ROAD, DEHRADUN

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ITA 362/DDN/2026Status: DisposedITAT Dehradun31 August 2026AY 2020-214 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps with the new virtual hearing mechanism and deemed it appropriate to restore the appeals. The matters were sent back to the Assessing Officer for fresh adjudication with three opportunities for hearing.

What were the facts?

The assessee faced assessment proceedings under section 147 read with section 144 and 143(1) of the Income-tax Act. Due to communication gaps, the assessee could not present all relevant facts in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented from presenting its case effectively due to communication gaps in the lower appellate proceedings, necessitating a remand.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 143(1)

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA

Hearing: 17.08.2026Pronounced: 17.08.2026

PER SATBEER SINGH GODARA, JM: These assessee’s four appeals along with as many stay applications ITA Nos. 361, 362, 365 & 364/DDN/2026 and S.A. Nos.15, 14, 16 & 17/DDN/2026 for assessment years 2019-20 to 2021-22 & 2023-24, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the

ITA Nos. 361, 362, 365 & 364/DDN/2026 S.A. Nos. 14 to 17/DDN/2026

“CIT(A)/NFAC”], Delhi’s orders dated 20.02.2026, 09.03.2026, 10.10.2025 (in AYs 2021-22 & 2023-24) having DINs and orders no. ITBA/NFAC/S/250/2025-26/1086311123(1), 1087084891(1), 1081709947(1) and 101710020(1), involving proceedings under section 147 r.w.s. 144 and 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’); respectively. Heard both the parties. Case file perused. 2 For the reasons stated in the assessee’s condonation averments, delay(s) of 97 days in ITA No.361/DDN/2026, 66 days in ITA No.362/DDN/2026 and 219 days each in both the appeals ITA Nos. 365 & 364/DDN/2026, are condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC). 3. Learned counsel next 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 Assessing Officer. The Revenue vehemently supports the learned lower authority’s action making the addition(s) herein on merits.

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ITA Nos. 361, 362, 365 & 364/DDN/2026 S.A. Nos. 14 to 17/DDN/2026

4.

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 appeals ITA Nos. 361, 362, 365 & 364/DDN/2026 back to the Assessing Officer for its afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly. 5. These assessee’s four appeals ITA Nos.361, 362, 365 & 364/DDN/2026 are allowed for statistical purposes and the corresponding stay applications S.A. Nos.15, 14, 16 & 17/DDN/2026 are dismissed as rendered infructuous in above terms. A copy of this common order be placed in the respective case files. Order pronounced in the open court on 17th August, 2026 Sd/- Sd/- (NAVEEN CHANDRA) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated: 31st August, 2026. 3 | P a g e

ITA Nos. 361, 362, 365 & 364/DDN/2026 S.A. Nos. 14 to 17/DDN/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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