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UNITECH HI-TECH PROJECTS PRIVATE LIMITED Vs. INCOME TAX OFFICER, NFAC, NEW DELHI

Case No: ITA No. 5577/DEL/2025
Court: INCOME TAX APPELATE TRIBUNAL
Bench: DELHI BENCH “A”: NEW DELHI
Date: 2/23/2026

Parties Involved

appellantUNITECH HI-TECH PROJECTS PRIVATE LIMITED
respondentINCOME TAX OFFICER, NFAC, NEW DELHI

Facts Summary

This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 11.7.2025 relevant to assessment year 2018-19. The assessee contended that the AO passed the order beyond jurisdiction and the Ld. CIT(A) dismissed the appeal without affording reasonable and adequate opportunity of being heard.

Decision in favour of

Assessee

Legal Issues

  • 1. Whether the Ld. CIT(A) passed the order against the principles of natural justice by dismissing the appeal on account of non-prosecution without discussing the issues on merits.

Precedents Relied Upon

Judgment Outcome

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Version 2.0.1Last updated: October 2025
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