SHRUTIKA KHANNA,UTTAR PRADESH vs. ITO WARD-72(1), DELHI, DELHI
Before: SHRI SATBEER SINGH GODARAAssessment Year: 2021-22 Smt. Shrutika Khanna, 69, Poorva Duli Chand, Clock Tower, Ghaziabad Vs. Income Tax Officer, Ward-72(1), Delhi PAN : APQPK1755B (Appellant)
This assessee’s appeal for assessment year 2021-22 arises against the Commissioner of Income Tax (Appeals)/Addl/JCIT(A)-
5,
Mumbai’s
DIN and order no.
ITBA/APL/S/250/2024-
25/1073134111(1), dated 11.02.2025, involving proceedings under section 143(1) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Heard both the parties. Case file perused.
2. For the reasons stated in the assesses’s condonation averments, delay of 1137 days in filing of his lower appeal is hereby
Assessee by Sh. Somil Agarwal, Adv.
Sh. Deepesh Garg, Adv.
Department by Sh. Manoj Kumar, Sr. DR
Date of hearing
30.06.2025
Date of pronouncement
30.06.2025
2 | P a g e condoned in light of Collector, Land & Acquisition vs. Mst. Katiji &
Others (1987) 167 ITR 471 (SC).
3. Next comes the sole substantive issue between the parties wherein the assessee stated to be aggrieved against the alleged double addition of salary income involving the amount in question of Rs.5,44,500; in the course of the CPC’s processing dated
17.12.2021 and upheld in the lower appeal discussion. This being the clinching case, the tribunal hereby deems it appropriate to direct the learned assessing authority to frame its consequential obligation after ensuring that there is no double addition of the assessee’s above salary income in his hands.
4. This assessee’s appeal is allowed for statistical purposes.
Order pronounced in the open court on 30th June, 2025 (SATBEER SINGH GODARA)
JUDICIAL MEMBER
Dated: 30th June, 2025. RK/-