Vinod Kumar vs Income Tax Officer, Ward-34(5), Delhi-110002
Parties Involved
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 appellate order stipulating points of determination to be framed followed by a detailed adjudication thereupon.…
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.
Judgment Outcome
Decided in favour of Assessee.
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