ANJU AGARWAL,AGRA vs. INCOME TAX OFFICER, WARD 2(1)(1), AGRA
In the result, the appeal of the Assessee is allowed
ITA 320/AGR/2025[2019-20]Status: DisposedITAT Agra04 Dec 2025AY 2019-20
Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh (Through Virtual Hearing) Anju Agarwal, Vs. Income Tax Officer, D-26, Kamla Nagar, Ward-2(1)(1), Agra Agra (Appellant) (Respondent) Pan: Awtpa4297L Assessee By : Shri K. K. Jain, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025
For Appellant: Shri K. K. Jain, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 133ASection 147Section 148Section 148ASection 151Section 68
5. Because the addition made by AO and sustained by id: CIT(A) relying on the pre-existing statement of Shri Ashok Kumar Gupta without any process of examination by the AO and cross examination by the appellant is bad on facts and law,
6. Because the Ld.CIT(A) has erred in dismissing the appeal without considering the facts
