Subodh Adhikary vs. ITO Ward 51(1), Kolkata
Case No: I.T.A. No.669/Kol/2024
Court: INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA
Date: 1/7/2026
Parties Involved
AppellantSubodh Adhikary
RespondentITO Ward 51(1), Kolkata
Facts Summary
The case pertains to the appeal filed by Subodh Adhikary against the order dated 05.10.2021 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee filed a condonation petition due to a delay of 848 days in filing the appeal, which was attributed to the serious illness and subsequent death of the tax practitioner handling the case. The appeal was admitted after considering the genuine reasons provided. The main contention of the assesse…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the AO had the jurisdiction to make additions and call for explanations on issues beyond the scope of limited scrutiny.
- 2. Whether the addition of Rs. 28,00,000/- as unexplained cash credit under section 68 of the Act was justified.
Precedents Relied Upon
6 precedents cited in this judgement.