ITA No.8814/Del/2025

Parties Involved

Facts Summary

This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1083347971(1), dated 05.12.2025 involving proceedings under section 147 r.w.s. 144B of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). The case was called twice, but none appeared on behalf of the assessee, and the proceedings were conducted ex-parte. The Department was represented by Sh. Manoj Kumar, Sr. DR.…

Legal Issues

• 1. Whether the appeal filed by the Revenue should be dismissed as a low tax effect appeal?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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