DUSHYANT RAJ CHIKARA,MALVIYA NAGAR, NEW DELHI vs. COMMISSIONER OF INCOME TAX, APPEAL

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ITA 8078/DEL/2025Status: DisposedITAT Delhi19 January 2026AY 2016-172 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal held that the possibility of communication gaps at various levels could not be ruled out. In the larger interest of justice, it was deemed appropriate to restore the assessee's appeal back to the Assessing Officer for fresh adjudication. The Assessing Officer is to provide three effective opportunities of hearing to the appellant. The appeal is allowed for statistical purposes. The Tribunal did not decide the merits of the additions made under section 147.

What were the facts?

The assessee, Sh. Dushyant Raj Chikara, has filed an appeal for assessment year 2016-17 against the order of the CIT(A)/NFAC, Delhi. The impugned order was passed under section 147 of the Income-tax Act, 1961. The assessee's counsel submitted that due to communication gaps, the assessee was unable to present all relevant facts before the lower appellate authority. The Revenue supported the actions of the lower authorities. The Tribunal noted the possibility of communication gaps and decided to restore the appeal.

What were the issues?

1. Whether the appeal should be restored to the Assessing Officer due to communication gaps during the lower appellate proceedings, impacting the assessee's ability to plead and prove facts? (Question of mixed law and fact, concerning principles of natural justice and fair hearing under the Income-tax Act, 1961). Assessee's contention: The assessee argued that communication gaps prevented them from presenting all relevant facts before the CIT(A)/NFAC, and therefore, the matter should be restored to the Assessing Officer for a fresh adjudication in the interest of justice. Revenue's contention: The Revenue supported the actions of the lower authorities and argued for 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

For Appellant: Ms. Bhawana Malik, Adv
Hearing: 19.01.2026Pronounced: 19.01.2026

Date of hearing 19.01.2026 Date of pronouncement 19.01.2026 ORDER This assessee’s appeal for assessment year 2016-17, 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/250/2025-26/1080316457(1), dated 03.09.2025 involving proceedings under section 147 of the Income- tax Act, 1961 (hereinafter referred to as ‘the Act’). Heard both the parties. Case file perused.

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 Assessing Officer. The Revenue vehemently support the learned lower authorities action making addition(s) herein on merits.

3.

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 Assessing Officer for his afresh appropriate adjudication, within three effective opportunities of hearing at the appellant’s risk and responsibility, in consequential proceedings. Ordered accordingly.

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