Shri Harish Kumar vs. ITO

Parties Involved

Facts Summary

The appeal by assessee Shri Harish Kumar for Assessment Year 2017-18 arises out of an order passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee made an addition of Rs.15.69 Lacs which represents cash deposit in bank accounts. The assessee failed to appear before any of the lower authorities, leading to the confirmation of the addition by the Ld. CIT(A). The assessee is in further appeal before the Income Tax Appellate Tribunal. The Tribunal accepted the prayer of the assessee's representative and restored the appeal back to the file of Ld. CIT(A) for de novo adjudication with a direction to the assessee to substantiate its case forthwith.…

Legal Issues

• 1. Addition of Rs.15.69 Lacs in the assessment order
• 2. Condonation of delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

Similar Judgements

• Mrs. Ranjithkumar Yogalakshmi vs. ITO

  Chennai bench

• Income Tax Appeal

  Chennai bench

• Amarchand Bachairam Gupta v/s Income Tax Officer (TDS) Ward–1(1), Nagpur

  Nagpur bench

• SCODV Foundation vs. The Commissioner of Income Tax, (Exemption), Delhi

  Delhi Bench benchAllowed

• Hale Realtors Private Limited Vs I.T.O. National E-Assessment Centre

  Delhi Bench benchAY 2018-19Allowed

• Diwakar Gupta vs. Income Tax Officer

  Agra bench