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Sh. Dinesh Khatri Vs. Income Tax Officer, Ward-35(1), New Delhi

Case No: ITA No.8038/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH
Date: 1/19/2026

Parties Involved

appellantSh. Dinesh Khatri
respondentIncome Tax Officer, Ward-35(1), New Delhi

Facts Summary

This appeal pertains to the assessment year 2021-22. The assessee, Sh. Dinesh Khatri, could not appear to plead and prove all the relevant facts in the lower appellate proceedings due to communication gaps at various levels. The learned counsel for the assessee argued that the matter should be restored back to the Assessing Officer for a fresh adjudication. The Revenue supported the action of the lower authorities, which made additions on merits.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the assessee's appeal should be restored back to the Assessing Officer due to communication gaps?

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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