Ellur Mallinathaiah Setty v. The ITO, WARD-1, Adoni

Parties Involved

Facts Summary

The case involves an appeal by the assessee, Ellur Mallinathaiah Setty, against the order passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2017-18. The assessee filed an appeal against the order dated 22.12.2025. The assessee had a delay of 4 days in filing the appeal, which was supported by an affidavit explaining the reason for the delay due to the sudden demise of a close relative. The assessee raised several grounds of appeal, including the order being contrary to law, errors in confirming the assessment order, violations of natural justice, and improper additions made by the Assessing Officer.…

Legal Issues

• 1. Delay in filing the appeal
• 2. Contrary to law, facts and circumstances of the case
• 3. Errors in confirming the assessment order
• 4. Addition of Rs.5,89,014/- on account of inflated sales
• 5. Rejection of books of account and sales records
• 6. Addition of Rs.3,42,387/- made under Section 68 in respect of sundry creditors

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

Similar Judgements

• Sh. Praveen Gupta Vs. ACIT, New Delhi

  Delhi Benches 'F', New Delhi benchAY 2008-09Dismissed

• Binod Kumar Agarwal vs. DCIT, Central Circle-3(2), Kolkata

  Kolkata Bench benchAY 2013-14Partly Allowed

• Kamlesh Kumar Agarwal Vs. DCIT, Central Circle 3(2)

  Kolkata benchAY 2015-16Allowed

• Smt. Chanda Shreeram Singh vs. Income Tax Officer, Ward 41(3)(4), Mumbai

  Mumbai bench

• Shreenath Enterprises vs. Deputy Commissioner of Income Tax

  Delhi bench

• Karuppannan Ramasamy Vs. The Income Tax Officer, Ward-1, Namakkal