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Smt. Shanti Devi vs. Income Tax Officer

Case No: ITA No.6468/Del/2025
Court: Income Tax Appellate Tribunal, Delhi Bench ‘A’
Bench: Delhi Bench ‘A’
Date: 2/13/2026

Parties Involved

appellantSmt. Shanti Devi
respondentIncome Tax Officer

Facts Summary

The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018-19/10397076 dated 30.09.2025 passed u/s 250 of the Income Tax Act, 1961 for Assessment Year 2019-20. None appeared on behalf of the assessee. The Ld. Sr. DR supports the order of the Ld. CIT(A) and submits that assessee has not made compliance to the statutory notice issued u/s 142(1) of the Act before the AO, therefore, she

Decision in favour of

Assessee

Legal Issues

  • 1. Non-compliance with statutory notices issued u/s 142(1) of the Act.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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