Gaurav Yadav Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal by Gaurav Yadav for Assessment Year 2020-21 arises against the order of the C IT(A)/NFAC, Delhi, dated 17.11.2025, in proceedings under section 147 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. Additionally, there was no effective compliance with section 250(6) of the Act in the impugned lower appellate order, which stipulates points of determination to be framed followed by a detailed adjudication thereupon.…

Legal Issues

• 1. Whether the appeal should be restored back to the CIT(A)/NFAC due to communication gaps and non-compliance with section 250(6) of the Act.

Judgment Outcome

Decided in favour of Assessee.

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