Parul Sanat Shah vs. ITO, Ward 25(3)(2)

Parties Involved

Facts Summary

The assesse, Parul Sanat Shah, filed an appeal against the order of the National Faceless Appeal Centre (NFAC) Delhi / CIT(A) passed under section 250 of the Act. The assesse raised several grounds of appeal, including the dismissal of the appeal as non-admissible due to a delay in filing and the erroneous addition of amounts as unapproved/non-genuine purchases and disallowance of VAT. The assesse argued that the appeal was filed within the prescribed period and that the National Faceless Appeal Centre erred in dismissing the appeal without appreciating the facts and circumstances. The assesse also contended that the addition of amounts was unwarranted and erroneous.…

Legal Issues

• 1. Dismissal of appeal as non-admissible due to delay in filing
• 2. Erroneous addition of amounts as unapproved/non-genuine purchases
• 3. Erroneous disallowance of VAT

Judgment Outcome

Decided in favour of Assessee.

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