2025 (11) TMI 1587

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.... ORDER PER ANUBHAV SHARMA, JM: These are appeals preferred by the Assessee against the orders dated 28.01.2025 (in respect of ITA No. 2136/Del/2025) and 11.01.2025 (in respect of other appeals) of the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred to as the First Appellate Authority or 'the ld. FAA' for short) in appeals filed before him against the orders date....

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....also marked the defect that the appeals are barred by limitation. As there was no resistance from ld. AR to hear appeals on merits delay was condoned and appeals were heard on merits. 3. At the same time, in regard to the appeals for AYs 2012-13, 2013-14, 2014-15 and 2016-17, it was also pointed out that these appeals are not maintainable as the tax effect is less than Rs. 60 lakhs. A report is....

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....e filed declaring her status as non-resident. Later, the return was processed u/s 143(1) of the Act vide intimation dated 16.03.2022. The AO was fully conscious of this aspect and, accordingly in the show cause notice as well as the impugned assessment order specifically notes that TDS has been deducted u/s 195 of the Act which is a provision applicable only to non-resident. Thus, being an 'eligib....

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....ructure (P) Ltd. in ITA 236/2014, order dated 04.02.2015 of the Hon'ble Delhi High Court. 6. On going through these decisions, we find that these two cases involved dispute over territorial jurisdiction between the two AOs wherein by virtue of section 124(3) of the Act, the Hon'ble High Court has held that such objections should be raised at the threshold. However, the assessment in the case of....