Anchal Sinha v. ITO, Ward 50(1), Delhi

Parties Involved

Facts Summary

The assessee, Anchal Sinha, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2020-21. The appeal was filed after a delay of 369 days. The assessee argued that the delay was due to sufficient cause, including professional negligence by the counsel and a medical emergency in the family. The assessee also contested the validity of the ex-parte assessment order and the substantive merits of the addition and ignored facts. The assessee claimed that the properties were held for more than 48 months, qualifying them as Long-Term Capital Assets, and that the assessment order violated principles of natural justice and double taxation principles.…

Legal Issues

• 1. Jurisdictional Error of Refusing to Condone the Delay
• 2. Invalidity of the Ex-Parte Assessment Order
• 3. Substantive Merits of the Addition and Ignored Facts

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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