NARENDER KUMAR RAJGHARHIA VS. ITO, WARD 53(3)
Case No: ITA No. 6353/Del/2025
Court: INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)
Date: 1/20/2026
Parties Involved
appellantNARENDER KUMAR RAJGHARHIA
respondentITO, WARD 53(3)
Facts Summary
This appeal by the assessee, NARENDER KUMAR RAJGHARHIA, emanates from the order of the NFAC, Delhi in appeal No. CIT(A), Delhi-18/10063/2019-20 dated 23.01.2024. The assessment was framed by the AO under sections 147 read with section 144 of the Income Tax Act, 1961 dated 23.01.2024 relating to assessment year 2011-12. There is a delay of 556 days in filing the appeal before the Tribunal. The assessee filed a petition for condonation, stating that he is an elderly man of around 74 years, not acc…
Decision in favour of
Assessee
Legal Issues
- 1. Confirmation of addition made by AO on account of unexplained credit and debit entries in the bank accounts of Rs. 2,17,61,204/-.