Choice Fashion Vs. Income Tax Officer, Ward-60(6), Delhi

Parties Involved

Facts Summary

This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082584903(1), dated 13.11.2025 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 could not appear to plead and prove all the relevant facts in the lower appellate proceedings due to communication gaps?

Judgment Outcome

Decided in favour of Assessee.

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