Build Tec Construction vs. DCIT
Case No: ITA No.4566/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Date: 2/18/2025
Parties Involved
appellantBuild Tec Construction
respondentDCIT, Circle 1(1), Gurgaon
Facts Summary
The case involves an appeal filed by Build Tec Construction against the order of the CIT(A), NFAC, Delhi dated 31.07.2024 in Appeal No. NFAC/2012-13/10231118 for AY 2013-14. The assessee raised several grounds of appeal, including the invalidity of reassessment proceedings under section 147 of the Act, the issuance of notice under section 148 without jurisdiction, and the failure to provide a sufficient opportunity of being heard. The assessee argued that the delay in filing the appeal was due t…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal before the CIT(A) should be condoned.
- 2. Whether the reassessment proceedings under section 147 of the Act were valid.
Precedents Relied Upon
2 precedents cited in this judgement.