Vinod Kumar vs Income Tax Officer, Ward-34(5), Delhi-110002
Case No: ITA No. 5558/Del/2025
Court: Income Tax Appellate Tribunal
Bench: Delhi Bench ‘F’, New Delhi
Date: 2/5/2026
Parties Involved
appellantVinod Kumar
respondentIncome Tax Officer, Ward-34(5), Delhi-110002
Facts Summary
The assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078291639(1) dated 08.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. Learned counsel submits that on account of communication gaps at various levels, the assessee could not appear to plead and prove all the relevant facts in the lower appellate proceedings. There is also no effective compliance to section 250(6) of the Act in the impugned lower appellat…
Decision in favour of
Assessee
Legal Issues
- 1. Restoration of appeal due to communication gaps and non-compliance with section 250(6) of the Act.