Jatin Khara vs. Income Tax Officer, Ward-30(1), Kolkata
Case No: I.T.A. No. 2299/Kol/2024
Court: Income Tax Appellate Tribunal, SMC Bench, Kolkata
Date: 3/3/2025
Parties Involved
appellantJatin Khara
respondentIncome Tax Officer, Ward-30(1), Kolkata
Facts Summary
The present appeal arises from the order of the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A)-6, Mumbai, passed under section 250 of the Income Tax Act, 1961. The Assessing Officer (AO) enhanced the income from Rs. 23,94,380/- to Rs. 36,53,150/- by denying the claim under section 10(2A) of the Act. Aggrieved by this action, the assessee filed an appeal with a delay of 230 days. The Ld. CIT(A) refused to condone the delay. The assessee further filed the present appeal on several grounds…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the first appeal should be condoned.
- 2. Whether the income from the partnership firm should have been taxed.
Precedents Relied Upon
2 precedents cited in this judgement.