Purna Chander Ragam vs. ITO, Ward-11(1)

Parties Involved

Facts Summary

The assessee, Purna Chander Ragam, filed an appeal against the order dated 25.06.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short 'NFAC'], Delhi, for the assessment year 2018-2019. The assessee had a delay of 22 days in filing the appeal due to health issues and undergoing treatment. The assessee filed a petition for condonation of delay supported by an affidavit and medical certificate. The learned DR did not object to the condonation of delay as the assessee provided medical records showing unwellness. The assessee raised several grounds of appeal, including that the order of the learned CIT(A) was erroneous both on facts and in law, and that the Assessing Officer did not provide proper opportunity and completed the assessment under section 144 of the I.T. Act.…

Legal Issues

• 1. Whether the delay of 22 days in filing the appeal should be condoned?
• 2. Whether the order of the learned CIT(A) is erroneous both on facts and in law?
• 3. Whether the Assessing Officer has not provided proper opportunity and completed the assessment u/s 144 of the I.T. Act?
• 4. Whether the learned CIT(A) erred in concluding the appeal without providing proper opportunity to the appellant?
• 5. Whether the learned CIT(A) erred in confirming the action of the Assessing Officer in making addition of Rs.69,73,200/- u/s 69A of the I.T. Act?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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