Sh. Brahmdatt Vs. Income Tax Officer, Ward-1(5), Ghaziabad
Case No: ITA Nos.8208 & 8209/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Date: 1/19/2026
Parties Involved
appellantSh. Brahmdatt
respondentIncome Tax Officer, Ward-1(5), Ghaziabad
Facts Summary
These assessee’s twin appeals ITA Nos. 8208 & 8209/Del/2025 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 06.02.2024, having DINs and orders no. ITBA/NFAC/S/250/2023-24/1060571690(1) and ITBA/NFAC/S/250/2023-24/1060571878(1), involving proceedings under section 147 r.w.s. 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’), respectively. The assessee,…
Decision in favour of
Assessee
Legal Issues
- 1. Condonation of delay in filing the appeals
- 2. Restoration of the appeals to the Assessing Officer for afresh adjudication
Precedents Relied Upon
1 precedent cited in this judgement.