DCIT, Circle-19(1), Delhi Vs. Outsourcepartners International Pvt. Ltd.
Case No: ITA No.5808/Del/2024 & ITA No.5975/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi
Date: 1/16/2026
Parties Involved
appellantDCIT, Circle-19(1), Delhi
respondentOutsourcepartners International Pvt. Ltd.
appellantOutsourcepartners International Pvt. Ltd.
respondentThe Assessment Unit, Income Tax Department [JAO-DCIT, Circle-19(1), Delhi]
Facts Summary
These Revenue’s and assessee’s cross appeals ITA Nos.5808/Del/2024 and 5975/Del/2024 for assessment year 2018-19 arise 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/250/2024-25/1069930080(1), dated 24.10.2024 involving proceedings under section 143(3) of the Income-tax Act, 1961. The Revenue’s appeal seeks to revive the Assessing Officer’s action invoking section 14A read with Rule 8D disallow…
Decision in favour of
Partly Assessee / Partly Revenue
Legal Issues
- 1. Revival of the Assessing Officer’s action invoking section 14A read with Rule 8D disallowance.
- 2. CIT(A)/NFAC’s error in not adjudicating the assessee’s corresponding substantive grounds.
Precedents Relied Upon
2 precedents cited in this judgement.