Sh. Baldev Prasad Yadav Vs. Income Tax Officer, Ward-1(2), Faridabad

Parties Involved

Facts Summary

This assessee’s appeal for assessment year 2010-11 arises against the Commissioner of Income Tax/Addl./JCIT (A), Panaji’s order dated 08.10.2025, having DIN and order no. ITBA/APL/S/250/2025-26/1081558177(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961. The learned counsel for the assessee submitted that due to communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. The Revenue supported the action of the lower authorities making additions on merits.…

Legal Issues

• 1. Whether the assessee’s appeal should be restored back to the CIT(A) due to communication gaps?

Judgment Outcome

Decided in favour of Assessee.

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