Shri Ramesh Yadav Vs. Income Tax Officer, Ward-3(5), Gurgaon

Parties Involved

Facts Summary

The assessee, Shri Ramesh Yadav, e-filed his return of income declaring a total income of Rs. 6,20,000/- on 30.09.2014. The case was selected for scrutiny through CASS. A notice under section 143(2) was issued on 05.09.2015 and served upon the assessee. Further, statutory notices under section 142(1) along with a questionnaire were issued on 18.07.2016, fixing the case for 27.07.2016. The case was initially selected under Limited Scrutiny, which was later converted into complete scrutiny with the prior approval of the Principal Commissioner of Income Tax, Gurgaon. In response to the notices, Shri Sunil Kumar Jangra, Advocate, AR of the assessee, attended the assessment proceedings and filed necessary information and details. On completion of proceedings, the Learned Assessing Officer (Ld. AO) made additions of Rs. 1,83,59,342/- and Rs. 64,67,000/- vide order dated 26.12.2016. Against this order, an appeal was filed before the Learned Commissioner of Income Tax (Appeals)-1, Gurgaon (Ld. CIT(A)), which was dismissed vide order dated 06.03.2018. Being aggrieved, the assessee preferred the present appeal.…

Legal Issues

• 1. Condonation of delay of 2536 days in filing the appeal.
• 2. Whether the assessee could file proper documents before the Ld. AO due to medical illness.

Judgment Outcome

Decided in favour of Assessee.

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