Yamuna Builders Pvt. Ltd. Vs Income Tax Officer

Parties Involved

Facts Summary

This appeal by Yamuna Builders Pvt. Ltd. for Assessment Year 2013-14 arises against the order of the C IT(A)/NFAC, Delhi dated 22.10.2024, in proceedings under section 147 of the Income Tax Act, 1961. The delay of 56 days in filing the appeal was condoned in the larger interest of justice. The learned counsel for the appellant submitted that due to communication gaps at various levels, the assessee could not appear to plead and prove all relevant facts in the lower appellate proceedings. Additionally, there was no effective compliance with section 250(6) of the Act in the impugned order.…

Legal Issues

• 1. Condonation of delay in filing the appeal.
• 2. Restoration of the matter to CIT(A)/NFAC for fresh adjudication.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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