ITA No. 3429/Del/2024
Case No: ITA No. 3429/Del/2024
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 2/19/2025
Parties Involved
appellantDCIT, Delhi
respondentSAR Educational Society
Facts Summary
The Revenue has appealed against the order dated 05.06.2024 of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi, pertaining to assessment year 2016-17. The Revenue raised several grounds of appeal, including the contention that the assessee did not comply with notices and that additional evidences were not considered properly. The Assessing Officer had allowed the claim of revenue expenses to the extent of 50% as against 100% claimed by the assessee and …
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A) erred in ignoring the non-compliance of the assessee to the notices issued.
- 2. Whether the CIT(A) erred in accepting additional evidences without a remand report.
1 more legal issue analysed in this judgement.