Deepak Rajdeo Pandey vs. Income Tax Officer, Ward-2(2), Nagpur

Parties Involved

Facts Summary

The appeal pertains to the assessment year 2015-16 and is directed against the order dated 03.09.2024 framed by the National Faceless Appeal Centre, Delhi arising out of the Assessment Order dated 08.11.2017 passed under section 143(3) of the Income Tax Act, 1961. The assessee filed the appeal with a delay of 250 days, but the Tribunal condoned the delay due to reasonable cause. The assessee's return of income was filed on 03.02.2016 declaring total income at Rs.43,98,820/-. The case was selected for Limited Scrutiny due to discrepancies in receipts, tax credits, and sales turnover. The Assessing Officer made a disallowance of Rs.40,76,750/- under section 36(1)(va) of the Act for non-deposit of Employees share of contribution and Provident Fund. The assessee appealed to the Commissioner of Income Tax (Appeals) but failed to comply with the hearing dates, leading to the dismissal of the appeal.…

Legal Issues

• 1. Whether the delay in filing the appeal can be condoned?
• 2. Whether the disallowance made by the Assessing Officer is justified?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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