Jindal Green Crop International Pvt. Ltd. & Dalip Jindal (AY: 2018-19)
Case No: ITA Nos. 2863 & 2864/DEL/2025
Court: INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, DELHI
Date: 1/23/2026
Parties Involved
appellantJindal Green Crop International Pvt. Ltd.
appellantDalip Jindal
respondentPCIT (Central), Delhi-1
Facts Summary
These appeals were preferred by the assessees, Jindal Green Crop International Pvt. Ltd. and Dalip Jindal, against the orders of the PCIT (Central), Delhi-1, passed under section 263 of the Income-tax Act, 1961. The assessee-company was represented by Dalip Jindal, who was in judicial custody during the proceedings. Due to his custody, there was a delay of 334 days in filing the appeals, for which an application for condonation of delay was filed and granted. During the proceedings, Dalip Jindal…
Decision in favour of
Assessee
Legal Issues
- 1. Delay in filing the appeals and condonation of delay
- 2. Non-service of notice to Dalip Jindal due to his judicial custody