Hey guys. I'm a Radio Frequency Engineer and have been working in Cellular since 1994. It is possible that what you are describing is called Discontinuous Transmit that occurs naturally when you get a phone too close to another electronic device. The way that some modulation schemes work is that they transmit on and off very rapidly to modulate a signal that your phone and the Cell site can understand. Sometimes these quick transitions can cause a third order harmomic that results in the audible band. If that is induced onto electronic parts, it can manifest itself in a static or clicking noises.
You can test for this by placing an active phone call. Move the phone next to your device. (Mine does this on the DX50, but this is NOT limited to iBasso units.) If you hear the clicking or static through your headphones, then it is from the phone.
You may also hear this when the phone is idle. It needs to communicate to the cell tower periodically to update it's location information and send a stay alive signal.
This does NOT mean that your DAP is defective. You can hear this on any radio, stereo, and sometimes even on speakers if you just get close to their cables.
I solve this my keeping my phone at least 6 inches away from my DAP. I don't like using a phone as transport. But if you do, you could consider putting it in Airplane mode, and that may eliminate the static.
NOTE: This is just a general discussion about Cell Phones causing audible interference. I AM NOT saying you do or do not have a defective unit. Just trying to help you troubleshoot any issues.