Gurindersingh Indrajeetsingh Nayyar v/s Dy. Commissioner of Income Tax

Parties Involved

Facts Summary

The present appeal has been filed by the assessee challenging the impugned order dated 30/11/2023, passed by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, for the assessment year 2014–15. The assessee has raised several grounds for appeal, including the legality of the order passed by the learned CIT(A), the correctness of the addition made to the income of the assessee, and the rejection of the request for condonation of delay in filing the appeal. The appeal was filed with a delay of 4 days, which was condoned by the tribunal considering the reasons and the smallness of the delay.…

Legal Issues

• 1. Whether the order passed by the learned CIT(A) is bad in law.
• 2. Whether the learned CIT(A) erred in upholding the addition to income of the assessee.
• 3. Whether the learned CIT(A) erred in rejecting the request for condonation of delay in filing the appeal.

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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