Shri Mithilesh Kumar v. The Income Tax Officer

Parties Involved

Facts Summary

Shri Mithilesh Kumar, an Army Personnel, filed an appeal against the order of the Commissioner of Income Tax (Appeal) under section 250 of the Income Tax Act, 1961 for the Assessment Year 2014-15. The assessee raised several grounds of appeal, including the delay in filing the appeal, the absence of evidence of service of the assessment order, and the incorrect addition of unexplained income in his bank account. The assessee claimed that he did not have a bank account with ICICI Bank and that the cash deposits were not made by him. The Department produced records showing that the bank account in question belonged to another individual with a different PAN number.…

Legal Issues

• 1. Whether the delay in filing the appeal should be condoned?
• 2. Whether there was reasonable cause for the delay in filing the appeal?
• 3. Whether the addition of unexplained income was correctly made?

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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