Shri Anitha Kumari Mehta Vs. DC/AC, Circle, Gaya
Parties Involved
Facts Summary
This is an appeal preferred by the assessee, Shri Anitha Kumari Mehta, against the order of the National Faceless Appeal Centre, Delhi, dated 15.02.2024 for the Assessment Year 2017-18. The appeal was filed 99 days after the limitation period, and a condonation petition was submitted along with an affidavit stating that the delay was due to the assessee's serious illness. The assessee, a dealer of petrol and diesel running a petrol pump named Hamara Petrol Pump in Bodhgaya, failed to furnish necessary documents like cash book, bills, vouchers, and sales and purchases stock register during the assessment proceeding. The issue in the instant year is of cash deposit into the bank account.…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal is condoned.
- 2. Whether the assessee should be given another opportunity to present her case before the Assessing Officer.
Judgment Outcome
Decided in favour of Assessee.