Jay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi
Case No: ITA No. 5606/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/19/2026
Parties Involved
appellantJay Iber Pvt. Ltd.
respondentCIT(A)/NFAC, Delhi
Facts Summary
The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079275922(1) dated 05.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The learned counsel submits 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. Therefore, in the larger interest of justice, the matter should be restored back to the C…
Decision in favour of
Assessee
Legal Issues
- 1. Restoration of appeal to CIT(A)/NFAC for afresh adjudication due to communication gaps and non-compliance with section 250(6) of the Act.