Vinod Kumar vs. ITO Ward – 1

Parties Involved

Facts Summary

The appeal by assessee Vinod Kumar for Assessment Year 2021-22 arises out of an order of the learned Commissioner of Income Tax (Appeals), NFAC [CIT(A)] dated 27-02-2024. The Assessing Officer (AO) made a twin addition to the assessee's income at Rs.950.65 Lacs as against the returned income of Rs.7.21 Lacs. The CIT(A) confirmed the assessment for want of any compliance from the assessee. The registry noted a delay of 399 days in the appeal, and the assessee sought condonation of the delay along with a prayer to remand back the appeal to the CIT(A). The CIT(A) opposed the same. The tribunal admitted the appeal and accepted the prayer of the assessee's representative subject to the payment of a cost of Rs.5,000/- to the Poor Patient Relief Fund of PGI Hospital, Chandigarh. The appeal was allowed for statistical purposes.…

Legal Issues

• 1. Delay in filing the appeal

Judgment Outcome

Decided in favour of Assessee.

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