Seema Pritam Sharma vs. ITO

Parties Involved

Facts Summary

The assessee, Seema Pritam Sharma, filed her return of income for the assessment year 2022-23 declaring income of Rs.11,40,566/-. During the assessment proceedings, the Assessing Officer found that the assessee had made payments of Rs.15,38,000/- and had purchased property for Rs.73,95,314/-. The Assessing Officer added Rs.58,57,088/- to the assessee's income as she could not furnish documentary evidence to establish the source of this payment. The assessee filed an appeal before the first appellate authority, which was delayed by 305 days. The first appellate authority dismissed the appeal in limine without condoning the delay.…

Legal Issues

• 1. Whether the delay in filing the appeal should have been condoned.
• 2. Whether the addition of Rs.58,57,088/- to the assessee's income was justified.

Judgment Outcome

Decided in favour of Assessee.

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