“ Income-tax Officer ”

Dhakeshwari Cotton Mills Ltd. v. CIT

Under Section 263, an assessment order is not erroneous and prejudicial to the interest of the revenue merely because the Principal Commissioner disagrees with the Assessing Officer's (AO) view, particularly if the AO has adopted one of two permissible views in law, unless that view is completely unsustainable. If due inquiries were made, the AO's order does not become erroneous solely because the fact of inquiries was not recorded.

26 ITR 775 · 1954 · Supreme Court

1,061

Kale Khan Mohammad Hanif v. CIT

Corroborative evidence is essential to support evidence found on third-party premises, and an assessment cannot be based on suspicion, surmises, or conjecture.

50 ITR 1 · 1963 · Supreme Court

581

Union of India v. Ashish Agarwal

The assessee bears the onus of proving the source and nature of any sum of money or receipt found to have been received by them. If the assessee fails to satisfactorily explain the receipt, the Income-tax Officer is entitled to treat it as taxable income.

444 ITR 1 · 2022 · Supreme Court

524

CIT v. Kanpur Coal Syndicate

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

53 ITR 225 · 1964 · Supreme Court

359

222 Taxman 15 (Gujarat)(MAG.), Principal Commissioner of Income-tax-4 v. G & G Pharma India Ltd.

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

384 ITR 147 · 2016 · High Court

274

Paul Mathews & Sons. v. CIT

An assessment can be reopened if there is tangible material indicating escapement of income, demonstrating a live link between the material and the reasons recorded for reopening. The Assessing Officer must apply their mind to the material facts, and the sanction under section 151 should not be based on borrowed satisfaction.

263 ITR 101 · 2003 · High Court

266

Navnitlal C. Javeri v. K.K. Sen

A statement recorded under Section 133A of the Income-tax Act has no evidentiary value because Section 133A does not empower an Income-tax Officer to examine any person on oath.

56 ITR 198 · 1965 · Supreme Court

230

ITA 69/AGR/2024[2013-14]Status: DisposedITAT Agra22 Apr 2025AY 2013-14

The Supreme Court holds that circulars issued by the Central Board of Direct Taxes (CBDT) are binding on all officers and persons employed in the execution of the Income-tax Act. These circulars are binding even if they deviate from the provisions of the Act, particularly when issued to relieve hardships.

Judgments citing Income-tax Officer

Naseem Ishrat, Jhansi vs. ITO.Ward 2(3)(5), Jhansi, Up

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.69/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) Naseem Ishrat Income-Tax Officer, बनाम/ 81, Sangam Vihar Colony, Ward 2(3)(5), Jhansi. Vs. Sipri Bazar, Jhansi (Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abfpi-5615-M (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Pankaj Gargh, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 18-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of An Order Passed By Of Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 30-11-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144B Of The Act On 30-05-2023. In The Assessment Order, Ld. Ao Made Addition Under The Head Capital Gains & Determined Total Income At Rs.103.50 Lacs. The Ld. Cit(A) Did Not Admit First Appeal For Want Of Condonation Of Delay Of 77 Days. Aggrieved, The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 24 Days In The Appeal. The Ld. Ar Has Prayed For Adjudication Of The Appeal On Merits Which Has Been Opposed By Ld. Sr. Dr.

For Appellant: Sh. Pankaj Gargh, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

ITA 577/AGR/2024[2020-21]Status: DisposedITAT Agra22 Apr 2025AY 2020-21

SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.69/Agr/2024 (िनधा"रणवष" / Assessment Year: 2013-14) Naseem Ishrat Income-tax Officer, बनाम/ 81, Sangam Vihar Colony, Ward 2(3)(5), Jhansi. Vs. Sipri Bazar, Jhansi (UP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. ABFPI-5615-M (अपीलाथ"/Appellant

Zeenat Parween, Firozabad vs. PCIT-ITO Fzd, Firozabad

The appeal stand dismissed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.577/Agr/2024 (िनधा"रणवष" / Assessment Year:2020-21) बनाम/ Zeenat Parween Income-Tax Officer, Near Vijay Talkies, Firozabad. Ward 2(2)(2), Firozabad. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aeupa-9339-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2020-21 Arises Out Of An Order Passed By Learned Pr. Commissioner Of Income Tax (Appeals), Agra-1 [Pr. Cit(A)] On 04-12-2024 Declining Condonation For Filing Itr U/S 119(2)(B) Of The Act. At The Time Of Hearing, None Appeared For Assessee. The Ld. Sr. Dr Stated That Such An Impugned Order Is Not An Appealable Order Before Tribunal & Therefore, The Appeal Is Liable To Be Dismissed. 2. Concurring With The Submissions Of Ld. Sr. Dr, We Dismiss The Appeal Since The Impugned Order Is Not An Appealable Order Before Tribunal.

For Appellant: NoneFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

Section 119(2)(b)

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.577/Agr/2024 (िनधा"रणवष" / Assessment Year:2020-21) बनाम/ Zeenat Parween Income-tax Officer, Near Vijay Talkies, Firozabad. Ward 2(2)(2), Firozabad. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AEUPA-9339-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant

Bhanu Prakash Bhargava, Datia vs. Income Tax Officer Ward 1(3), Gwalior

The appeal stand partly allowed

ITA 576/AGR/2024[2009-10]Status: DisposedITAT Agra22 Apr 2025AY 2009-10

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.576/Agr/2024 (िनधा"रणवष" / Assessment Year:2009-10) Sh. Bhanu Prakash Bhargava Income-Tax Officer, बनाम/ Vs. Ward No. 7, Purane Jail K Ward 1(3), Gwalior. Datia (Mp). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Apspb-3917-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2009-10 Arises Out Of An Order Passed By Of Learned Commissioner Of Income Tax (Appeals), Aligarh [Cit(A)] On 20-05-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 R.W.S. 147 Of The Act On 22- 11-2017. In The Assessment Order, Ld. Ao Made Addition Of Bank Credit For Rs.22.50 Lacs For Want Of Sufficient Evidences From The Assessee. The Assessee Is Stated To Have Earned Agricultural Income From Leased Land. The Ld. Cit(A), Considering Assessee’S Submissions, Restricted The Impugned Addition To Rs.7.15 Lacs Against Which The Assessee Is In Further Appeal Before Us. 2. From The Case Records, It Emerges That The Assessee Primarily Derives Income From Agricultural Activities On Leased Land. The Assessee

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

ITA 575/AGR/2024[2012-13]Status: DisposedITAT Agra22 Apr 2025AY 2012-13

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.576/Agr/2024 (िनधा"रणवष" / Assessment Year:2009-10) Sh. Bhanu Prakash Bhargava Income-tax Officer, बनाम/ Vs. Ward No. 7, Purane Jail K Ward 1(3), Gwalior. Datia (MP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. APSPB-3917-L (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant

Devesh Bidua, Gwalior vs. Income-Tax Officer - 3(1), Gwalior

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.575/Agr/2024 (िनधा"रणवष" / Assessment Year:2012-13) बनाम/ Sh. Devesh Bidua Income-Tax Officer, 13, Ravi Nagar, Gwalior Ward 3(1), Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Akopb-2548-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2012-13 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 29-10-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 08-12-2019. In The Assessment Order, Ld. Ao Assessed Total Income At Rs.42.80 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Sr. Dr Has Pleaded For Dismissal Of The Appeal. 2. Keeping In Mind The Principles Of Natural Justice & Considering The Possibility Of Communication Gaps During Faceless Regime, We Deem It Fit To Afford Another Opportunity Of Hearing To The Assessee To Substantiate

For Appellant: NoneFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

ITA 573/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.575/Agr/2024 (िनधा"रणवष" / Assessment Year:2012-13) बनाम/ Sh. Devesh Bidua Income-tax Officer, 13, Ravi Nagar, Gwalior Ward 3(1), Gwalior. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AKOPB-2548-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : None " थ"कीओरसे/Respondent

Shree Badshah Yadav Charitable Trust, Mainpuri vs. Income Tax Officer, Ward-4(2)(5), Mainpuri

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.573/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) Shree Badshah Yadav Income-Tax Officer, Charitable Trust Ward 4(2)(5), Mainpuri. बनाम/ Campus S.K. Scientific Public Vs. Inter College Karhal, Mainpuri(Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aaots-3631-B (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 15-11-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 Of The Act On 28-10-2019. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.37 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Did Not Admit The Appeal For Want Of Condonation Of Delay Of 83 Days. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Has Stated That The Assessee Is In A Position To Substantiate Its Case On Merits & Accordingly, Prayed For Another

For Appellant: Sh. Anurag Sinha, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

ITA 572/AGR/2024[2011-12]Status: DisposedITAT Agra22 Apr 2025AY 2011-12

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.573/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) Shree Badshah Yadav Income-tax Officer, Charitable Trust Ward 4(2)(5), Mainpuri. बनाम/ Campus S.K. Scientific Public Vs. Inter College Karhal, Mainpuri(UP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAOTS

Surendra Kumar Sharma, Gwalior vs. Commissioner, Delhi

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.572/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) बनाम/ Sh. Surendra Kumar Sharma Income-Tax Officer, 354, Tansen Nagar, Gwalior. Ward 3(1), Gwalior. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Armps-4378-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2011-12 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 28-04-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 20-11-2018. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.17.75 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Did Not Admit The Appeal For Want Of Condonation Of Delay Of 74 Days. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Has Stated That The Assessee Is In A Position To Substantiate Its Case On Merits & Accordingly, Prayed For Another Opportunity Of Hearing Before Lower Authorities Which Has Been Opposed By Ld. Sr. Dr.

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

ITA 564/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.572/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) बनाम/ Sh. Surendra Kumar Sharma Income-tax Officer, 354, Tansen Nagar, Gwalior. Ward 3(1), Gwalior. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ARMPS-4378-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Rajendra Sharma

Rameshwar Dayal Sharma, Ambah vs. ITO-1, Morena

The appeal stand partly allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.564/Agr/2024 (िनधा"रणवष" / Assessment Year:2015-16) Rameshwar Dayal Sharma Income-Tax Officer-1, बनाम/ Exchange Ke Pass, Jagga Morena. Vs. Chauraha, Ambah, Morena. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bdypr9626P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2015-16 Arises Out Of An Order Passed By Learned Addl. / Joint Commissioner Of Income Tax (Appeals), Chandigarh [Cit(A)] On 06-11-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 27-12-2017. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.10 Lacs For Want Of Sufficient Evidences From The Assessee Though The Assessee Stated That The Deposit Of Rs.6.90 Lacs Were Sourced From Earlier Withdrawals. The Ld. Cit(A) Partially Accepted The Claim & Restricted The Addition To The Extent Of Rs.3 Lacs. The Plea Of Past Savings & Agricultural Income Was Not Accepted. Aggrieved, The Assessee Is In Further Appeal Before Us.

For Appellant: Sh. Anurag Sinha, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

Section 143(3)

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.564/Agr/2024 (िनधा"रणवष" / Assessment Year:2015-16) Rameshwar Dayal Sharma Income-tax Officer-1, बनाम/ Exchange Ke Pass, Jagga Morena. Vs. Chauraha, Ambah, Morena. "थायीलेखासं./जीआइआरसं./PAN/GIR No. BDYPR9626P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant

Lata Devi Maheshwari, Guna vs. Income Tax Officer, Guna

The appeal stand allowed for statistical purposes

ITA 562/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.562/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) बनाम/ Ms. Lata Devi Maheshwari Income-Tax Officer 1, Hanuman Gali, Guna (Mp) Guna. Vs. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aawpm-7016-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Ashok Vijaywargiya, Ca – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 24-10-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144B Of The Act On 29-03-2022. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.24.24 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Stated That The Assessee Is In A Position To Substantiate Its Case & Accordingly, Prayed For Another Opportunity Of Hearing Before Lower Authorities Which Has Which Has Been Opposed By Ld. Sr. Dr.

For Appellant: Sh. Ashok Vijaywargiya, CA – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

ITA 560/AGR/2024[2022-23]Status: DisposedITAT Agra22 Apr 2025AY 2022-23

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.562/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) बनाम/ Ms. Lata Devi Maheshwari Income-tax Officer 1, Hanuman Gali, Guna (MP) Guna. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AAWPM-7016-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Ashok Vijaywargiya

Jyoti Gupta, Agra vs. Income Tax Officer 2(1)(1) Agra, Agra

The appeal stand allowed

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.560/Agr/2024 (िनधा"रणवष" / Assessment Year:2022-23) Ms. Jyoti Gupta Income-Tax Officer बनाम/ 25/52, Chhipitola, Chakkipat, Ward 2(1)(1), Agra. Vs. Agra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Bxxpg-3113-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2022-23 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 21-11-2024 In The Matter Of A Penalty Levied By Ld. Ao U/S 272A(1)(D) For Rs.30000/- Vide Impugned Order Dated 25-06-2024. Having Heard Rival Submissions, The Appeal Is Disposed-Off As Under. 2. The Impugned Penalty Stem From The Fact That Ld. Ao Framed An Assessment On Best Judgment Basis Since The Notices Sent On Email Id Was Not Complied With. For The Said Lapse, Ld. Ao Imposed Impugned Penalty Which Got Confirmed In First Appeal. Aggrieved, The Assessee Is In Further Appeal Before Us.

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

Section 272A(1)(d)

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.560/Agr/2024 (िनधा"रणवष" / Assessment Year:2022-23) Ms. Jyoti Gupta Income-tax Officer बनाम/ 25/52, Chhipitola, Chakkipat, Ward 2(1)(1), Agra. Vs. Agra. "थायीलेखासं./जीआइआरसं./PAN/GIR No. BXXPG-3113-R (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे

Vishnu Prakash Rawat, Gulmohar Enclave, Shamshabad Road Agra vs. ITO Ward 1(1)(2), Agra, Aayekar Bhawan Sanjay Palace

The appeal stand allowed for statistical purposes

ITA 555/AGR/2024[2016-2017]Status: DisposedITAT Agra22 Apr 2025AY 2016-2017

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 555/Agr/2024 (िनधा"रणवष" / Assessment Year:2016-17) Sh. Vishnu Prakash Rawat Income-Tax Officer, बनाम/ 25, Gulmohar Enclave, Ward 1(1)(2), Agra. Vs. Shamsabad Road, Agra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Agnpr-5442-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Pankaj Gargh, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Sukesh Kumar Jain – Ld. Cit-Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2016-17 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 25-10-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144 Of The Act On 27-03-2022. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.340 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Registry Has Noted Delay Of 360 Days In The Appeal Which Stand Condoned. The Ld. Ar Argued On Legal Grounds As Well As On Merits Which Has Been Controverted By Ld. Sr. Dr.

For Appellant: Sh. Pankaj Gargh, Adv. – Ld. ARFor Respondent: Sh. Sukesh Kumar Jain – Ld. CIT-DR

ITA 554/AGR/2024[2009-10]Status: DisposedITAT Agra22 Apr 2025AY 2009-10

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 555/Agr/2024 (िनधा"रणवष" / Assessment Year:2016-17) Sh. Vishnu Prakash Rawat Income-tax Officer, बनाम/ 25, Gulmohar Enclave, Ward 1(1)(2), Agra. Vs. Shamsabad Road, Agra. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AGNPR-5442-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant

Dilshad Mohammad Kurreshi, Morena vs. ITO Ward 1, Morena

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No.554/Agr/2024 (िनधा"रणवष" / Assessment Year:2009-10) Dilshad Mohammad Kurreshi Income-Tax Officer, बनाम/ Near Bijali Ghar Office, M.S. Road, Ward 1, Morena. Vs. Joura City B.O. Joura, Morena (Mp) "थायीलेखासं./जीआइआरसं./Pan/Gir No. Avupk-0607-J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Rajendra Sharma, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2009-10 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 12-08-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S. 147 Of The Act On 12-12-2017. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit For Rs.21 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Has Pleaded For Another Opportunity Of Hearing Which Has Been Opposed By Ld. Sr. Dr. 2. Keeping In Mind The Principles Of Natural Justice & Considering The Possibility Of Communication Gaps During Faceless Regime, We Deem It Fit

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

Section 143(3)

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.554/Agr/2024 (िनधा"रणवष" / Assessment Year:2009-10) Dilshad Mohammad Kurreshi Income-tax Officer, बनाम/ Near Bijali Ghar Office, M.S. Road, Ward 1, Morena. Vs. Joura City B.O. Joura, Morena (MP) "थायीलेखासं./जीआइआरसं./PAN/GIR No. AVUPK

Ramshree, Etawah vs. E-Assessing Officer, Delhi

The appeal stand allowed for statistical purposes

ITA 553/AGR/2024[2019-20]Status: DisposedITAT Agra22 Apr 2025AY 2019-20

Bench: SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: NoneFor Respondent: Sh. Shailender Shrivastava – Ld. DR

Section 147Section 56(2)(x)

SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.553/Agr/2024 (िनधा"रणवष" / Assessment Year:2019-20) Ramshree Income-tax Officer, बनाम/ 224, Purbiya Tola, Ward 2(2)(5), Etawah. Vs. Etawah – 206001 (UP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. DRVPR-5915-L (अपीलाथ"/Appellant) : (" थ" / Respondent

Gaurav Kumar, Agra vs. ITO, Ward 1(1)(1), Agra

The appeal stand allowed

ITA 552/AGR/2024[2011-12]Status: DisposedITAT Agra22 Apr 2025AY 2011-12

Bench: HON’BLE SHRI SATBEER SINGH GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajni Kant Verma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR

ITA 551/AGR/2024[2018-19]Status: DisposedITAT Agra22 Apr 2025AY 2018-19

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No.552/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) बनाम/ Shri Gaurav Kumar Income-tax Officer, 2/116, Namner, Agra. Ward 1(1)(1), Agra. Vs. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AWIPK-8979-Q (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Sh. Rajni Kant Verma

Neetu Sharma Legal Heir of Manish Sharma, Agra vs. Income Tax Officer, Ward-2(1)(2), Agra

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 551/Agr/2024 (िनधा"रणवष" / Assessment Year:2018-19) Neetu Sharma Income-Tax Officer, बनाम/ (L/H Of Shri Manish Sharma) Ward 2(1)(2), Agra. 49, Pushp Nagar, 100 Foota Vs. Road, Rajpur Chungi, Agra. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Cjrps-8546-P (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Anurag Sinha, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava, - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2018-19 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac [Cit(A)] On 14-10-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 R.W.S. 147 Of The Act On 24- 03-2023. In The Assessment Order, Ld. Ao Made Addition Of Cash Deposit Of Rs.155.14 Lacs For Want Of Any Satisfactory Reply From The Assessee. The Assessee Failed To Make Any Representation During First Appeal. The Ld. Cit(A) Did Not Condone The Delay Of 64 Days. Accordingly, The Appeal Was Dismissed Against Which The Assessee Is In Further Appeal Before Us. The Ld. Ar Stated That Reopening Notice Was Issued In The Name Of Dead

For Appellant: Sh. Anurag Sinha, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava, - Ld. DR

ITA 528/AGR/2024[2015-16]Status: DisposedITAT Agra22 Apr 2025AY 2015-16

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 551/Agr/2024 (िनधा"रणवष" / Assessment Year:2018-19) Neetu Sharma Income-tax Officer, बनाम/ (L/H of Shri Manish Sharma) Ward 2(1)(2), Agra. 49, Pushp Nagar, 100 Foota Vs. Road, Rajpur Chungi, Agra. "थायीलेखासं./जीआइआरसं./PAN/GIR

The Central Homoeopathic and Biochemic Association, Gwalior vs. Income Tax Officer 1(2) Gwalior, Gwalior

The appeal stand dismissed

Bench: HON’BLE SHRI SATBEER SINGH GODARA (Judicial Member), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Sh. Rajendra Sharma, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

Section 12ASection 143(3)Section 80G

GODARA, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ ITA No. 528/Agr/2024 (िनधा"रणवष" / Assessment Year:2015-16) The Central Homeopathic Income-tax Officer, बनाम/ and Biochemic Association Ward 1(2), Gwalior. Mahadji Nagar Chrwai Naka, Vs. Shivpuri Link Road, Gwalior. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AABTT

Sri Zaheer Salimuuddin, Bulandshahar vs. ITO Ward-1(4), Aligarh

The appeal stand allowed for statistical purposes

ITA 521/AGR/2024[2017-18]Status: DisposedITAT Agra22 Apr 2025AY 2017-18

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 521/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) Shri Zaheer Salimuddin Income-Tax Officer, बनाम/ 102, Azad Road, Chattari, Ward 1(4), Aligarh. Vs. Bulandshahar (Up). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aalpz-7409-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Mushtaq - Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2017-18 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 30-09-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 144 R.W.S. 263 Of The Act On 14-03-2023. In The Assessment Order, Ld. Ao Made Various Additions & Determined Total Income At Rs.147.98 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Pleaded For Another Opportunity Of Hearing Before Lower Authorities Which Has Been Opposed By Ld. Sr. Dr. 2. Keeping In Mind The Principles Of Natural Justice & Considering The Possibility Of Communication Gaps During Faceless Regime, We Deem It Fit

For Appellant: Sh. Mushtaq - Ld. ARFor Respondent: Sh. Shailender Shrivastava – Ld. DR

ITA 434/AGR/2024[2013-14]Status: DisposedITAT Agra22 Apr 2025AY 2013-14

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 521/Agr/2024 (िनधा"रणवष" / Assessment Year:2017-18) Shri Zaheer Salimuddin Income-tax Officer, बनाम/ 102, Azad Road, Chattari, Ward 1(4), Aligarh. Vs. Bulandshahar (UP). "थायीलेखासं./जीआइआरसं./PAN/GIR No. AALPZ-7409-F (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant

Pooran Chand Bansal, Gwalior vs. The Income Tax Officer - 2(3), Gwalior

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 434/Agr/2024 (िनधा"रणवष" / Assessment Year:2013-14) Shri Pooran Chand Bansal Income-Tax Officer, बनाम/ F-151, Harishankar Puram, Ward 2(3), Gwalior. Vs. Lashkar, Gwalior-474001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Akspb-8168-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava, - Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2013-14 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 08-05-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) R.W.S. 147 Of The Act On 05-12-2018. In The Assessment Order, Ld. Ao Made Various Additions & Determined Total Income At Rs.80.90 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Sr. Dr Has Pleaded For Dismissal Of The Appeal. 2. Keeping In Mind The Principles Of Natural Justice & Considering The Possibility Of Communication Gaps During Faceless Regime, We Deem It Fit

For Appellant: NoneFor Respondent: Sh. Shailender Shrivastava, - Ld. Sr. DR

Section 143(3)

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 434/Agr/2024 (िनधा"रणवष" / Assessment Year:2013-14) Shri Pooran Chand Bansal Income-tax Officer, बनाम/ F-151, Harishankar Puram, Ward 2(3), Gwalior. Vs. Lashkar, Gwalior-474001. "थायीलेखासं./जीआइआरसं./PAN/GIR No. AKSPB-8168-N (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant

Smt. Pankaj Kumari, Aligarh vs. ITO Ward -4(1)(3), Aligarh

The appeal stand allowed for statistical purposes

ITA 427/AGR/2024[2011-12]Status: DisposedITAT Agra22 Apr 2025AY 2011-12

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 427/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) Smt. Pankaj Kumari Income-Tax Officer, बनाम/ 3/417, Vijay Apartment, Ward 4(1)(3), Aligarh. Vikram Colony Vs. Ramghat Road, Aligarh. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adtpk-9335-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Sh. Pankaj Gargh, Adv. – Ld. Ar " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava, - Ld. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2011-12 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 03-11-2023 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 143(3) Of The Act On 11-12-2018. In The Assessment Order, Ld. Ao Made Various Additions & Determined Total Income At Rs.53.24 Lacs For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Assessment For The Very Same Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. The Ld. Ar Pleaded For Another Opportunity Of Hearing Before Lower Authorities Which Has Been Opposed By Ld. Sr. Dr.

For Appellant: Sh. Pankaj Gargh, Adv. – Ld. ARFor Respondent: Sh. Shailender Shrivastava, - Ld. DR

ITA 426/AGR/2024[2014-15]Status: DisposedITAT Agra22 Apr 2025AY 2014-15

SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं. / ITA No. 427/Agr/2024 (िनधा"रणवष" / Assessment Year:2011-12) Smt. Pankaj Kumari Income-tax Officer, बनाम/ 3/417, Vijay Apartment, Ward 4(1)(3), Aligarh. Vikram Colony Vs. Ramghat Road, Aligarh. "थायीलेखासं./जीआइआरसं./PAN/GIR No. ADTPK-9335-G (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे

Nitesh Goyal, Shivpuri vs. Income Tax Officer, Shivpuri

The appeal stand allowed for statistical purposes

Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं. / Ita No. 426/Agr/2024 (िनधा"रणवष" / Assessment Year:2014-15) Shri Nitesh Goyal Income-Tax Officer, बनाम/ Goyal Complex, Sadar Bazar, Shivpuri. Vs. Shivpuri (Mp). "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afhpg-8587J (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : None " थ"कीओरसे/Respondent By : Sh. Shailender Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 21-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2014-15 Arises Out Of An Order Passed By Learned Commissioner Of Income Tax (Appeals), Nfac, Delhi [Cit(A)] On 22-02-2024 In The Matter Of An Assessment Framed By Ld. Assessing Officer [Ao] U/S. 147 R.W.S. 144B Of The Act On 26-03-2022. In The Assessment Order, Ld. Ao Determined Total Income At Rs.225.67 Lacs After Various Additions For Want Of Any Satisfactory Explanation From The Assessee. The Ld. Cit(A) Confirmed The Same Substantially For The Same Very Reasons. Aggrieved, The Assessee Is In Further Appeal Before Us. At The Time Of Hearing, None Appeared For Assessee. The Ld. Sr. Dr Pleaded For Dismissal Of The Appeal. The Registry Has Noted Delay Of 159 Days In The Appeal Which Stand Condoned.

For Appellant: NoneFor Respondent: Sh. Shailender Shrivastava – Ld. Sr. DR