AMITABH MANCHANDA,GURGAON V. ITO -10(2) DELHI , DELHI

ITA 5634/DEL/2025

AI Insights

The case involves Amitabh Manchanda, the appellant, contesting an assessment order for the year 2017-18 issued by the ITO, Ward 10(2), Delhi. The appeal was initially heard by the National Faceless Appeal Centre (NFAC), which upheld the assessment. The appellant argued that due to communication gaps during the virtual hearings, he was unable to present all relevant facts, leading to an incomplete adjudication of his case. The Tribunal acknowledged the possibility of these communication gaps and the lack of effective compliance with section 250(6) of the Act in the lower appellate order. Consequently, the Tribunal decided to remand the case for a fresh hearing, allowing the appellant three opportunities to present his case.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 842135 (ITAT-DELHI)
• Duration Of Justice: 5 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-02-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2017-2018
• Appeal Filed On: 11-09-2025
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: MONIKA SINGH
• Assessee Lawyers: SIDHARTH DUBEY
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"P a g e | 1 ITA No. 5634/Del/2025 Amitabh Manchanda (AY: 2017-18) IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.5634/Del/2025 (Assessment Year: 2017-18) Amitabh Manchanda E-304, Park View City-1, Sector-48, Sohna Road, Gurgaon, Haryana - 122018 Vs. ITO, 10(2) CR Building New Delhi – 110002 \u0001थायीलेखासं./जीआइआरसं./PAN/GIR No: ABAPM4517D Appellant .. Respondent Appellant by: Sh. Sidharth Dubey, Adv. Respondent by: Ms. Monika Singh, CIT, DR Date of Hearing 24.02.2026 Date of Pronouncement 24.02.2026 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal for assessment year 2017-18 arises against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi dated 31.07.2023 (hereinafter referred as the ‘First Appellate Authority’) DIN and Order No. ITBA/NFAC/S/250/2023-24/1054745561(1) arising out of Printed from counselvise.com P a g e | 2 ITA No. 5634/Del/2025 Amitabh Manchanda (AY: 2017-18) assessment order dated 28.12.2019 u/s 143(3) of the Income-tax Act, 1961, [hereinafter referred to as the ‘Act’] passed by the ITO, Ward 10(2) Delhi for AY: 2017-18. 2. Heard both the parties at length. Case file perused. 3. 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, in the larger interest of justice met in case, the matter be restored back to the CIT(A)/NFAC. 4. 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. This is indeed coupled with the facts that there is also no effective compliance to section 250(6) of the Act in the impugned lower appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon. It is therefore deemed appropriate in the larger interest of justice to set aside the assessee’s instant appeal back to the Printed from counselvise.com P a g e | 3 ITA No. 5634/Del/2025 Amitabh Manchanda (AY: 2017-18) 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. 5. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 24.02.2026 Sd/- (Naveen Chandra) Sd/- (Satbeer Singh Godara) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 25.02.2026 Rohit, Sr. PS Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI Printed from counselvise.com "