Anuj Kuchhal vs. Income Tax Officer, Ward-3(1)(4)
Case No: ITA Nos. 7151 & 7150/DEL/2025
Court: Income Tax Appellate Tribunal, Delhi Bench
Bench: Delhi Bench
Date: 2/25/2026
Parties Involved
appellantAnuj Kuchhal
respondentIncome Tax Officer, Ward-3(1)(4)
Facts Summary
The assessee filed two appeals for AY 2013-14 against the order of Commissioner of Income Tax (Appeals). In ITA No. 7151/Del/2025, the appeal was dismissed in limine on account of limitation. In ITA No. 7150/Del/2025, the appeal arises out of a penalty order passed u/s.271(1)(c) of the Income Tax Act, 1961. The assessee claims that the notices issued by the Assessing Officer were sent to the email address of the assessee’s tax consultant, who did not communicate them to the assessee. Consequentl…
Decision in favour of
Assessee
Legal Issues
- 1. Confirmation of addition in the assessment order.
- 2. Levy of penalty u/s.271(1)(c) of the Act.
Precedents Relied Upon
4 precedents cited in this judgement.