Sanjay Sodhi vs ITO, Ward-2
Case No: ITA No. 4079/Del/2024
Court: Income Tax Appellate Tribunal (Delhi Bench ‘G’, New Delhi)
Date: 2/12/2025
Parties Involved
appellantSanjay Sodhi
respondentITO, Ward-2
Facts Summary
The assessee, Sanjay Sodhi, is engaged in the textile business under the proprietorship firms M/s K.G. Enterprises and M/s S.S. Enterprises. He failed to file the return of income for the assessment year 2017-18. A notice under section 148A(b) of the Act was issued and served. In response, the assessee filed a return of income, which was treated as non-est. During the assessment proceedings, the Assessing Officer (AO) issued a notice under section 142(1). The assessee cited a technical glitch fo…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the CIT(A)/NFAC erred in dismissing the appeal by rejecting original and additional grounds of appeal.
- 2. Whether the CIT(A)/NFAC erred in not considering the request for adjournment under section 250(3) of the Act.
3 more legal issues analysed in this judgement.