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Mrs. Anshu Kumari Vs Income Tax Officer, Ward-2(2)(1), Ghaziabad

Case No: ITA No. 8465/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi
Date: 1/20/2026

Parties Involved

appellantMrs. Anshu Kumari
respondentIncome Tax Officer, Ward-2(2)(1), Ghaziabad

Facts Summary

This appeal arises against the order of the CIT(A)/NFAC, Delhi dated 27.10.2025, in proceedings under section 147 of the Income Tax Act, 1961. The learned counsel for the assessee submitted 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. Additionally, there was no effective compliance with section 250(6) of the Act in the impugned lower appellate order, which stipulates points of determination to be framed followed by a detailed adjudication.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the assessee could not appear to plead and prove all the relevant facts due to communication gaps?
  • 2. Whether there was effective compliance with section 250(6) of the Act in the impugned order?

Judgment Outcome

Decided in favour of Assessee.

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Version 2.0.1Last updated: October 2025
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