SMT. BRIJESH,DELHI V. INCOME TAX OFFICER, DELHI

ITA 5171/DEL/2025

AI Insights

The case involves Smt. Brijesh, the appellant, who contested an order from the CIT(A)/NFAC, Delhi, concerning the Assessment Year 2016-17. The appeal was directed against the Income Tax Officer, Ward-29(1), New Delhi. The primary contention was the failure of the lower appellate authority to adequately address the communication gaps that led to the appellant's inability to present all relevant facts. The tribunal acknowledged these gaps and the lack of compliance with procedural requirements under section 250(6) of the Income Tax Act, which mandates a detailed adjudication on specified points. Consequently, the tribunal remanded the case back to the Assessing Officer for a thorough re-examination.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 831347 (ITAT-DELHI)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-01-2026
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Assessment Year: misc
• Appeal Filed On: 26-08-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: ANKUSH KALRA
• Assessee Lawyers: RAKESH GUPTA; SAKSHAM AGARWAL
• Keywords: Set aside
• Section: 147; 144

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. Amitabh Shukla, Accountant Member ITA No. 5171/Del/2025 : Asstt. Year: 2016-17 Smt. Brijesh, W/o Subhash, 39, Ghora Mohalla, Ayanagar, New Delhi-110047 Vs Income Tax Officer, Ward-29(1), New Delhi (APPELLANT) (RESPONDENT) PAN No. BESPB4464G Assessee by : Dr. Rakesh Gupta, Adv. & Sh. Saksham Agarwal, CA Revenue by : Ms. Ankush Kalra, Sr. DR Date of Hearing: 22.01.2026 Date of Pronouncement: 22.01.2026 ORDER Per Satbeer Singh Godara, Judicial Member: This assessee’s appeal for Assessment Year 2016-17, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1077096149(1) dated 17.06.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961 (in short “the Act”). 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 Printed from counselvise.com ITA No. 5171/Del/2025 Brijesh 2 proceedings and therefore, in the larger interest of justice met in case, the matter be restored back to the Assessing Officer. 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 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. 5. This assessee’s appeal is allowed for statistical purposes. Order Pronounced in the Open Court on 22/01/2026. Sd/- Sd/- (Amitabh Shukla) (Satbeer Singh Godara) Accountant Member Judicial Member Dated: 22/01/2026 *Subodh Kumar, Sr. PS* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR Printed from counselvise.com "