Perfect Radiators & Oil Coolers Pvt. Ltd. Vs ACIT
Case No: ITA No. 1365/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI
Date: 3/19/2025
Parties Involved
appellantPerfect Radiators & Oil Coolers Pvt. Ltd.
respondentACIT, Circle-2, New Delhi
Facts Summary
This appeal by Perfect Radiators & Oil Coolers Pvt. Ltd. for Assessment Year 2019-20 arises against the order of CIT (A)-23, New Delhi. The assessee claims that due to communication gaps at various levels, they could not appear to plead and prove all relevant facts in the lower appellate proceedings. Additionally, there was no effective compliance with section 250(6) of the Income Tax Act, 1961, in the impugned lower appellate order, which stipulates points of determination to be framed followed…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the appeal should be restored back to the CIT(A)/NFAC due to communication gaps and non-compliance with section 250(6) of the Income Tax Act, 1961.
Precedents Relied Upon
2 precedents cited in this judgement.