Loading judgment…
Facts
The assessee filed an appeal for the assessment year 2017-18 against an order from the CIT(A)/NFAC, which involved proceedings under section 144 of the Income-tax Act, 1961. The assessee's counsel argued that due to communication gaps, the assessee could not properly present their case in the lower appellate proceedings.
Held
The Tribunal acknowledged the possibility of communication gaps and deemed it appropriate in the interest of justice to restore the appeal to the CIT(A) for a fresh adjudication. The assessee was granted three effective opportunities for hearing at their own risk.
Key Issues
Whether the appeal should be restored to the CIT(A) due to alleged communication gaps preventing proper presentation of the case?
Sections Cited
144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI NAVEEN CHANDRA
ORDER
PER SATBEER SINGH GODARA, JM
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/250/2025-26/1078290918(1), dated 08.07.2025 involving proceedings under section 144 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.
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 authorities action making addition(s) herein on merits.
Be that as it may, the fact remains that possibility of some communication gaps at various levels in such an instance 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) for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.
This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 3rd February, 2026