What did the Tribunal hold?

The Tribunal found it necessary to verify the assessee's claim regarding TDS deduction. Therefore, the matter was remanded back to the AO to provide the assessee with an opportunity to submit relevant details.

The assessee filed an appeal against the order of the CIT(A)/NFAC for AY 2018-19. The assessee's counsel argued that the AO made incorrect findings regarding TDS deduction and requested the matter be remanded for verification.

What were the issues?

The primary issue was the correctness of the AO's findings regarding TDS deduction and the need for verification of the assessee's claim.

Baki Packi Private Limited… vs Assessment Unit | ITAT Delhi 2026

Income Tax Appellate Tribunal, DELHI BENCH: ‘E’ NEW DELHI

Before: SH. MAHAVIR SINGH & SH. KRINWANT SAHAY

Hearing: 13.08.2026Pronounced: 13.08.2026

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’ NEW DELHI BEFORE SH. MAHAVIR SINGH, VICE PRESIDENT AND SH. KRINWANT SAHAY, ACCOUNTANT MEMBER

I.T A. No.2948/Del/2026 (A.Y 2018-19) Baki Packi Private Limited Assessment Unit Vs. Income Tax Department DSIIDC Industrial Complex Plot No. 147, Block-A, New Delhi PAN No.AAFCB6768C

Appellant by: Sh. Bipin Kakkar, CA Respondent by : Sh. Tarun Sharda, Sr. DR

Date of Hearing 13.08.2026 Date of Pronouncement 13.08.2026

ORDER PER KRINWANT SAHAY AM Appeal in this case has been filed by the assessee against the order passed by the CIT(A)/NFAC, Delhi for the A.Y. 2018-19.

At the very outset the Ld. Counsel of the assessee brought it to the notice of the Bench that the order passed by the AO is not correct as wrong findings have been given by the AO regarding deduction of 1 | P a g e

TDS. The Ld. Counsel also argued that in order to make verification of the same, the matter may be remanded back to the file of the AO.

Per contra the Ld. DR relied on the orders of the authorities below.

We have heard the arguments of both the parties and we have also seen the orders of authorities below. We feel in order to verify the claim of the assessee regarding deduction of TDS, the matter should be remanded back to the file of the AO.

The AO is directed to give adequate opportunity to the assessee as required under law to file relevant details.

In the result, the appeal filed by the assessee is allowed for statistical purpose. Order pronounced in the open Court on 13.08.2026.

Sd/- Sd/- SD (MAHAVIR SINGH) (KRINWANT SAHAY) VICE PRESIDENT ACCOUNTANT MEMBER Dated : 20/08/2026 2 | P a g e

*Neha Sr. PS* Copy forwarded to : 1. Appellant 2. Respondent 3. CIT 4. CIT (Appeals) 5. DR: ITAT

ASSISTANT REGISTRAR ITAT NEW DELHI

3 | P a g e

BAKI PACKI PRIVATE LIMITED,DSIIDC INDUSTRIAL COMPLEX vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT

What did the Tribunal hold?

What were the facts?

What were the issues?

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