SONAL PURUSHOTTAM AGARWAL,NAVI MUMBAI vs. COMMISSIONER OF INCOME TAX, NEW DELHI
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SMT. BEENA PILLAI () I.T.A. No. 2176/Mum/2025 Assessment Year: 2019-20
Per: Smt. Beena Pillai, J.M.:
The present appeal filed by the assessee arises out of order dated 26/12/2024 passed by NFAC, Delhi for assessment year
2019-20 on following grounds of appeal :
“1. On the facts and circumstance of the case and in law, the learned
CIT(E) erred in making addition of Rs. 12,78,800/ - u/s 28 without considering the actual expenses incurred by the assessee.
2. On the facts and circumstances of the case and in law, the Ld.CIT(A) erred in denying the benefit of presumptive taxation
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ITA No.2176/Mum/2025; A.Y. 2019-20
Sonal Purushttam Agarwal under Section 44AD of the Income Tax Act, 1961, despite the appellant's business falls within the ambit of the said section, and all income has been duly declared under the presumptive taxation scheme. That the Ld. AO and Ld. CIT(A) erred in making and upholding an arbitrary addition of Rs. 12,78,800 to the total income of the appellant.
3. That the appellant craves to add, alter, delete and modify any of the ground of appeal at the time of hearing.”
Brief facts of the case are as under:
2. At the outset, the Ld.AR submitted that, assessee wish to withdraw the present appeal. The Ld.AR has filed following submission in support of the withdrawal.
Considering the above submission the present appeal filed by assessee stands withdrawn. In the result the appeal filed by the assessee is dismissed as withdrawn.
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ITA No.2176/Mum/2025; A.Y. 2019-20
Sonal Purushttam Agarwal
Order pronounced in the open court on 22/08/2025 (BEENA PILLAI)
Judicial Member
Mumbai:
Dated: 22/08/2025
Poonam Mirashi,
Stenographer
Copy of the order forwarded to:
(1)The Appellant
(2) The Respondent
(3) The CIT
(4) The CIT (Appeals)
(5) The DR, I.T.A.T.By order
(Asstt.