Agry Business Centre Vs. Income Tax Officer

Parties Involved

Facts Summary

The appeal is filed by the Assessee against the appellate order dated 17.02.2025 passed by the Commissioner of Income Tax (Appeals) National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2012-13. The assessee has raised grounds of appeal regarding the dismissal of the appeal and the rejection of the request for condonation of delay without considering the totality of the facts of the case. The assessee also contends that the Commissioner of Income Tax (Appeals) erred in not disposing of the grounds raised before him.…

Legal Issues

• 1. The Ld. Commissioner (Appeals) National Faceless Appeal Centre, Delhi has erred in dismissing the appeal of the appellant and rejecting the request for condonation of delay without considering the totality of the fact of the case.
• 2. The Ld. A.O. has erred in law in assuming jurisdiction under section 147 of the Act and further erred in completing the assessment under the said section.
• 3. The Ld. A.O. has erred in making addition of Rs. 27,45,100/- on bank deposit (cash and cheque), being the trading receipts deposited in to the bank without considering the totality of the facts in detail.

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

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