JASMINE KAUR BHATIA,NARAINA VIHAR, NEW DELHI vs. ITO, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
Before: SHRI VIKAS AWASTHY
PER AVDHESH KUMAR MISHRA, AM
This appeal of the assessee for the Assessment Year (‘AY’) 2017-18 is directed against the order dated 25.01.2025 of the Ld. Commissioner of Income Tax(Appeals), NFAC, New Delhi [‘CIT(A)’].
The assessee has raised following grounds of appeal: “1. (i) The learned CIT (Appeal) was not justified in confirming an assessment framed on income of Rs.72,55,881/- against the declared income of Rs.3,59,420/-.
(ii) The learned A.O. was not justified in rejecting the ITR as belated where the assessed income deserves to be reduced by declared income.
Jasmine Kaur Bhatia
2
2. (i) The learned CIT(Appeal) was not justified in accepting the contents of "Remand Report" which were merely confined to stand with Asstt.
order and did not make any efforts to the contents of the submission made in an application under Rule 46A. The learned CIT (Appeal) did not gone through the documents placed on the record along with an Application under Rule 46A.
(ii) That neither the appellant was intimated by A.O. for such report nor provided its