Narender Singh Malik Vs Income Tax Officer
Case No: ITA No. 373/Del/2026
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘SMC’, New Delhi
Date: 2/11/2026
Parties Involved
appellantNarender Singh Malik
respondentIncome Tax Officer
Facts Summary
This assessee’s appeal for Assessment Year 2014-15 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072972601(1) dated 06.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the assessee, hence proceeded ex-parte. The learned CIT(A)/NFAC exercised his'remand' jurisdiction as per the newly introduced provision u/s 250(1)(a) of the Act.…
Decision in favour of
Revenue
Legal Issues
- 1. Exercise of remand jurisdiction by CIT(A)/NFAC