ITO, WARD 19(1) vs. ORIENTAL STITCH PVT. LTD.
Case No: ITA No. 5115/Del/2024
Court: Income Tax Appellate Tribunal (Delhi Bench ‘E’ : New Delhi)
Bench: Delhi Bench ‘E’ : New Delhi
Date: 2/10/2026
Parties Involved
appellantITO, WARD 19(1)
respondentORIENTAL STITCH PVT. LTD.
Facts Summary
This appeal by the Revenue is emanating from the order of the Ld. CIT(A), Delhi dated 23.9.2024 relating to assessment year 2018-19. The Revenue has raised several grounds of appeal including the admission of additional evidences by the CIT(A) without providing opportunity to the AO for verification, and the deletion of an addition of Rs. 5,20,00,000 made on the issue of transactions of the assessee with M/s Nu Tek India Limited.…
Decision in favour of
Revenue
Legal Issues
- 1. Admission of additional evidences without calling for remand report from the AO.
- 2. Deletion of addition of Rs. 5,20,00,000 on unexplained transactions with M/s Nu Tek India Limited.