Gaurav Bali vs ITO

This assessee’s appeal for Assessment Year 2017-18, arises against the C IT(A)/NFAC, Delhi’s DIN & Order No.IT BA/ NFAC/ S/250/2025-26/1085471303(1) date d 02.02.2026 in proceedings u/s 1 43(3) of the Income Tax Act, 1961 (in short “ the Act”).

Heard both the p arties. Case file perused.

Learned counsel submits that on account of communicatio n gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings and there fore, in the large r interest of justice, the matter be restored back to the CIT(A)/NFAC. The Revenue vehemently supports the lear ned lower author ity’s action making the addition(s) herein on merits.

Be that as it may, the fact remains that possibility of some co mmunication gaps at various levels in such an instance of the new ly introduced virtual he aring me chanism 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 fresh appropriate adjudicatio n, w ithin three effective opportunities of he aring at the appellant’s risk and responsibility, in consequential proceedings. Ordered accord ing ly.

Before parting with, it is made clear that the LD.C IT(A)/NFAC shall first of all decide the admissibility of additio nal evidence as per relevant conditions stipulated in Rule 46A of the Income Tax Rules, 1962 as well and all other issues remaining are kept open at this stage.

This assessee’s appeal is allowed for statistical purposes.