Sukumar Dhanapal vs. The Income Tax Officer

Parties Involved

Facts Summary

The appeal was filed by the assessee against the order dated 15.02.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2015-16. The assessee filed a notarized affidavit for condonation of delay, which was accepted by the tribunal. The assessee challenged the addition made under section 68 of the Income Tax Act, 1961, by the Assessing Officer, which was confirmed by the Commissioner of Income Tax (Appeals). The assessee requested an opportunity to present additional evidence before the Assessing Officer.…

Legal Issues

• 1. Condonation of delay in filing the appeal
• 2. Addition under section 68 of the Income Tax Act, 1961

Judgment Outcome

Decided in favour of Assessee.

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