Nandkumar Yadavrao Tasgaonkar vs Joint Commissioner of Income Tax

Parties Involved

Facts Summary

The appellant, Nandkumar Yadavrao Tasgaonkar, has challenged the order dated 07/02/2024, passed by the National Faceless Appeal Centre (NFAC), Delhi, whereby the Commissioner of Income Tax (Appeals) dismissed the appeal of the Assessee against the Assessment Order, dated 30/03/2015, passed under Section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2012-13. The appellant raised four grounds of appeal, including the failure of the CIT(A) to consider the submissions filed by the appellant and the confirmation of additions made by the Assessing Officer. The appellant also moved an application for admission of additional evidence under Rule 46A of the Income Tax Rules, 1962, which was not considered by the CIT(A).…

Legal Issues

• 1. The Hon. CIT(A) ought to have appreciated the fact that the appellant could not represent his case and submit the required details due to circumstances beyond his control.
• 2. The Hon. CIT(A) failed to consider the submission filed by the Appellant on 02-07-2017 and 20-06-2023.
• 3. The Hon. CIT(A) erred in confirming the addition of agricultural income of Rs.6.35,27,350/-, made by the Ld. A.O. as unexplained income.
• 4. The Hon. CIT(A) erred in confirming the addition of Deemed Dividend of Rs.2,54,015/-, made by the l.d. A.O.

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Shri Ravi Shankar Dubey vs. Dy.C.I.T., Range-3, Lucknow

  Lucknow bench

• Triumph Realty Pvt. Ltd. vs. ITO

  Delhi Bench ‘G’ New Delhi benchAY 2018-19Partly Allowed

• Seeta Ram Singh vs ITO

  Delhi Bench benchAY 2011-12Allowed

• Nahar Industrial Enterprises Ltd. v. The DCIT

  Chandigarh bench

• Dipak Kumar Majumdar

  Kolkata Bench benchAY 2017-2018Allowed

• Anil Shriram Hinge vs. Assistant Commissioner of Income Tax

  Mumbai bench