KULDIP KOHI,WEST DELHI vs. ITO WARD 45(1), DELHI

ITA 7358/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps, particularly with the newly introduced virtual hearing mechanism, and deemed it appropriate in the larger interest of justice to restore the appeal back to the CIT(A)/NFAC. The CIT(A)/NFAC is directed to adjudicate the appeal afresh. The assessee will be given three effective opportunities of hearing, at their risk and responsibility, for consequential proceedings. The Tribunal allowed the appeal for statistical purposes. No specific finding was made on the merits of the additions as the matter was remanded.

What were the facts?

The assessee, Kuldip Kohi, is appealing against an order passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC) for the assessment year 2017-18. The appeal arises from proceedings under section 147 read with section 260 of the Income-tax Act, 1961. The assessee's counsel stated that due to communication gaps, the assessee was unable to appear and present all relevant facts before the lower appellate authority. The revenue supported the actions of the lower authorities. The Income Tax Appellate Tribunal (ITAT) perused the case file and heard both parties.

What were the issues?

1. Whether the assessee's appeal should be restored to the CIT(A)/NFAC for fresh adjudication due to communication gaps during the lower appellate proceedings, as argued by the assessee. 2. Whether the addition(s) made by the lower authorities should be upheld on merits, as argued by the revenue. The assessee contended that communication gaps prevented them from presenting all facts and pleaded for the matter to be restored to the CIT(A)/NFAC. The revenue vehemently supported the actions of the learned lower authorities and the additions made on merits. The judgment does not explicitly name any specific authorities, circulars, or precedents relied upon by either side.

Which sections of the Income-tax Act were involved?

Section 147,Section 260

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: “SMC” NEW DELHI

Before: SHRI SATBEER SINGH GODARA

For Appellant: CA Sh. Sanjay K. Agarwal, CA
Hearing: 18.08.2026Pronounced: 18.08.2026

This assessee’s appeal for assessment year 2017-18, 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/250/2026-27/1088868535(1) dated 07.05.2026, involving proceedings under section 147 r.w.s. 260 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’.

Heard both the parties. Case file perused. Kuldip Kohi

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 matter may be

The order continues below.

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