Smt. Ambuja Vs. The Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The assessee, Smt. Ambuja, is a proprietor of Akshaya Communication and engaged in the business of selling Sim cards. A survey was conducted on 12.02.2019, and the case was centralized. Notices were issued under sections 148 and 142(1) of the Income Tax Act, but the assessee claims she was not served with these notices. The Assessing Officer treated a sum of Rs. 96 lakhs received from Santosh and cash deposits of Rs. 9,03,500 as unexplained cash credit under section 68 of the Act. The assessee filed an appeal before the First Appellate Authority, which was dismissed due to a delay of 95 days. The assessee then appealed to the Income Tax Appellate Tribunal (ITAT).…

Legal Issues

• 1. Whether the delay in filing the appeal before the Commissioner of Income Tax (Appeals) should be condoned?

Judgment Outcome

Decided in favour of Partly Assessee / Partly Revenue.

Precedents Relied Upon

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