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Ramesh Yadav Vs Income Tax Officer, Ward-3(1), Gurgaon, Haryana

Case No: ITA No. 8413/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/20/2026

Parties Involved

appellantRamesh Yadav
respondentIncome Tax Officer, Ward-3(1), Gurgaon, Haryana

Facts Summary

This appeal pertains to Assessment Year 2011-12 and is filed against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 23.05.2023. The appeal was filed with a delay of 868 days, which was condoned in the interest of justice. The appellant's counsel argued that due to communication gaps at various levels, the appellant could not present all relevant facts in the lower appellate proceedings. Additionally, there was no effective compliance with section 250(6) of the Income Tax

Decision in favour of

Assessee

Legal Issues

  • 1. Condonation of delay in filing the appeal
  • 2. Restoration of the matter to CIT(A)/NFAC for fresh adjudication

Precedents Relied Upon

1 precedent cited in this judgement.

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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