Sushant Gupta
Case No: ITA No. 1441/KOL/2025
Court: Income Tax Appellate Tribunal, 'SMC' Bench, Kolkata
Date: 11/13/2025
Parties Involved
AppellantSushant Gupta
RespondentIncome Tax Officer, Ward-32(2), Kolkata
Facts Summary
The appellant-assessee, Sushant Gupta, filed his return of income on 17.10.2017 declaring income of Rs.11,19,010/-. The case was selected for scrutiny under CASS and a statutory notice under section 143(2) dated 08.08.2018 was issued and served on the assessee electronically on 09.08.2018. During the FY 2016-17, the assessee earned income from business and other sources. The assessee deposited cash into the Bank in old 1000 Rs. notes amounting to Rs.1,19,000/- during demonetization period withou…
Decision in favour of
Assessee
Legal Issues
- 1. Whether the delay in filing the appeal by the assessee is condoned?
- 2. Whether the appeal of the assessee should be dismissed for failure to provide documentary evidence?