ISHWAR KUMAR ARORA,UTTAR PRADESH vs. ITO WARD 3 (3) 3(3), SAHARANPUR

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ITA 1391/DEL/2026Status: DisposedITAT Delhi15 April 2026AY 2023-242 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the possibility of communication gaps in the virtual hearing mechanism. Therefore, in the interest of justice, the appeal was restored to the CIT(A)/NFAC for fresh adjudication.

What were the facts?

The assessee's appeal for AY 2023-24 was filed against an order by the CIT(A)/NFAC. The assessee claimed that due to communication gaps, they could not present their case effectively in the lower appellate proceedings.

What were the issues?

Whether the assessee was prevented from presenting their case due to communication gaps in the lower appellate proceedings, warranting a remand.

Which sections of the Income-tax Act were involved?

Section 144,Section 144B

AI-generated summary — verify with the full judgment below

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

Before: SHRI SATBEER SINGH GODARA

Hearing: 06.04.2026Pronounced: 06.04.2026

Assessment Year: 2023-24 Vs. ITO Ward 3(3)(3) Ishwar Kumar Arora Mohan Nagar, Gangoh Road Saharanpur Saharanpur Income Tax Office, Court Uttar Pradesh- 247001 Road Saharanpur, Uttar Pradesh PAN: ANFPK4713J (Appellant) (Respondent) Assessee by Sh. Rajiv Sahni, CA Department by Sh. Ravi Kant Chaudhary, Sr. DR Date of hearing 06.04.2026 Date of pronouncement 06.04.2026 ORDER This assessee’s appeal for assessment year 2023-24, 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/250/2024-25/1082499987(1), dated 11.11.2025 involving proceedings under section 144 r.w.s. 144B 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, the matter may be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the learned lower authority’s action making the 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 of the newly introduced virtual hearing mechanism 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)/NFAC 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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