YOGESH SHARMA,GURGAON vs. INCOME TAX OFFICER WARD 4(4), GURGAON

ITA 6695/DEL/2026Status: DisposedITAT Delhi28 September 2026AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps at various levels, which could not be entirely ruled out. Therefore, in the larger interest of justice, it was deemed appropriate to restore the assessee's appeal back to the Commissioner of Income Tax (Appeals) for fresh adjudication. The CIT(A) 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 was left undecided, as the primary decision was to remand the matter for a fresh hearing.

What were the facts?

The assessee, Sh. Yogesh Sharma, filed an appeal for assessment year 2012-13 against an order dated 12.05.2026 passed by the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-6, Kolkata. This order was passed under section 143(3) read with section 147 of the Income-tax Act, 1961. The assessee's counsel submitted 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 additions made by the lower authorities. The Tribunal perused the case file and heard both parties.

What were the issues?

1. Whether, in the interest of justice, the matter should be restored back to the CIT(A) for fresh adjudication, considering the assessee's submission of communication gaps during the lower appellate proceedings. This issue turns on the procedural fairness and the Tribunal's power to ensure a proper hearing. Assessee's contention: The assessee argued that due to communication gaps at various levels, they could not appear and present all relevant facts before the CIT(A). Therefore, restoring the matter to the CIT(A) would serve the larger interest of justice. Revenue's contention: The Revenue vehemently supported the actions of the lower authorities and the additions made on merits.

Which sections of the Income-tax Act were involved?

Section 143(3),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: 04.08.2026Pronounced: 04.08.2026

This assessee’s appeal for assessment year 2012-13, arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)- 6, Kolkata’s order dated 12.05.2026 having DIN and order no. ITBA/APL/S/250/2026-27/1088954541(1), involving proceedings under section 143(3) r.w.s. 147 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, larger interest of justice would be met, in case, the matter may be restored back to the CIT(A). The Revenue vehemently support the learned lower authorit

The order continues below.

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