AMBICA AGGARWAL,DELHI vs. ITO, WARD -34(1), DELHI

ITA 7412/DEL/2026Status: DisposedITAT Delhi29 September 2026AY 2019-203 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the possibility of communication gaps, especially with the newly introduced virtual hearing mechanism, could not be ruled out. In the larger interest of justice, it was deemed appropriate to restore the assessee's appeal back to the CIT(A)/NFAC for fresh adjudication. The CIT(A)/NFAC was directed to provide three effective opportunities of hearing to the appellant, at the appellant's risk and responsibility, for consequential proceedings. The Tribunal allowed the assessee's appeal for statistical purposes. No specific issue regarding the merits of the additions made under section 147 was decided.

What were the facts?

The assessee, Ambica Aggarwal, filed an appeal for assessment year 2019-20 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi. This order was passed under section 147 of the Income-tax Act, 1961. The assessee's appeal to the ITAT was filed with a delay of 197 days, which the Tribunal condoned. The assessee's counsel stated that due to communication gaps, the assessee could not present all relevant facts before the lower appellate authority and requested the matter be restored. The Revenue supported the additions made by the lower authorities.

What were the issues?

1. Whether the appeal filed by the assessee for assessment year 2019-20, arising from the order of the CIT(A)/NFAC passed under section 147 of the Income-tax Act, 1961, should be restored to the CIT(A)/NFAC for fresh adjudication, considering the assessee's submission of communication gaps during the lower appellate proceedings. Assessee's Contention: The assessee argued that communication gaps at various levels prevented them from appearing and proving all relevant facts before the CIT(A)/NFAC, and therefore, the matter should be restored back to the CIT(A)/NFAC. The assessee relied on the principle laid down in Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC) for condonation of delay. Revenue's Contention: The Revenue vehemently supported the action of the learned lower authorities and the additions made on merits.

Which sections of the Income-tax Act were involved?

Section 147

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 18.08.2026Pronounced: 18.08.2026

This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1081722676(1) dated 14.10.2025, involving proceedings under section 147 of the Income-tax Act, 1961; hereinafter referred to as ‘the Act’. Heard both the parties. Case file perused. Ambica Aggarwal

2.

For the reasons stated in the assessee’s condonation averments, delay of 197 days in filing of the instant appeal is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).

3.

Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to ple

The order continues below.

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