MIJARUL MOLLAH,KOLKATA vs. ITO, WARD-44(2), KOLKATA

आयकर अपीलȣय अͬधकरण, कोलकाता पीठ “ए’’, कोलकाता
IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA
Įी राजेश कुमार, लेखा सटèय एवं Įी Ĥदȣप कुमार चौबे, ÛयाǓयक सदèय के सम¢
[Before Shri Rajesh Kumar, Accountant Member &Shri Pradip Kumar Choubey, Judicial Member]
I.T.A. No. 1971/Kol/2024
Assessment Year: 2020-21

Mijarul Mollah

(PAN: AUBPM 7434 M)
Vs.
ITO, Ward-44(2), Kolkata

Appellant /

)
अपीलाथȸ
(

Respondent / Ĥ×यथȸ

Date of Hearing / सुनवाई
कȧ Ǔतͬथ
06.01.2025
Date of Pronouncement/
आदेश उɮघोषणा कȧ Ǔतͬथ
03.02.2025
For the assessee /
Ǔनधा[ǐरती कȧ ओर से
Shri Gautam Banerjee, A.R

For the revenue / राजèव
कȧ ओर से
Shri Sailen Samadder, Addl. CIT Sr. DR

ORDER / आदेश

Per Pradip Kumar Choubey, JM:

This is the appeal preferred by the assessee against order of Commissioner of Income Tax (Appeal)-NFAC, Delhi (hereinafter referred to as the Ld. CIT(A)] dated
27.05.2024 for AY 2020-21. 2. The learned counsel before submitting the merit of the appeal has submitted that there is a delay in filing of appeal and he filed condonation petition to this effect.

2
I.T.A. No. 1971/Kol/2024
Assessment Year: 2020-21
Mijarul Mollah

Condonation petition reveals that appeal order was brought in the notice of the assessee sometimes in the second week of August 2024, and in order to file appeal, time consumed in arranging the file and for this there was some delay. It appears to us that appeal has been filed on 20-09-2024, order of CIT(A) was passed on 27-05-2024. Keeping in view the condonation petition delay is hereby condoned.
3. Brief facts of the case of the assessee are that the assessee has filed return of income for the AY 2020-21 declaring total income at Rs. 45,73,930/-. The return of income was processed. The case of the assessee was selected for scrutiny for the reason that there is an investment in immovable property. Accordingly, notice u/s 143(2) of the Act was issued. In response to the notice the assessee submitted the part details of purchase of immovable property but did not submit the details/information of source of investment of fund were once again requested to submit the details and the assessee submitted the details of transaction for purchase of property along with copies of bank statement. On verification the AO noticed that the loan confirmation is submitted of those persons who have not filed their return of income and having no PANs. The AO as per the information available on the record that the assessee had purchased immovable property on 10.01.2020, the Sub-