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1 result for “condonation of delay”+ Section 194clear

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PRAMOD KUMAR GUPTA,TIKAMGARH vs. ITO , TIKAMGARH

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 446/AGR/2025[2012-13]Status: DisposedITAT Agra26 Nov 2025AY 2012-13

Bench: Shri M. Balaganesh(Through Virtual Hearing) Pramod Kumar Gupta, Vs. Ito, House No. 393, Tikamgarh Bhelasee Baldev Gargh, Mp (Appellant) (Respondent) Pan: Auupg5954D Assessee By : None Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 18/11/2025 Date Of Pronouncement 26/11/2025

For Appellant: NoneFor Respondent: Shri Anil Kumar, Sr. DR
Section 144Section 147Section 194Section 69A

condone the delay in the interest of substantial justice and admit the appeal of the Assessee for adjudication. 3. The Assessee has raised the following grounds of appeal before this Tribunal:- Pramod Kumar Gupta “Ground No.1: That the learned CIT(A) has erred both in law and on facts in confirming the addition of 224,06,405/- as unexplained cash