LAKHUBHAI NATHUBHAI SISODIYA,AHMEDABAD vs. ITO, WARD 3(2)(3), AHMEDABAD, CURRENT ITO WARD 3(1)(2), AHMEDABAD, AHMEDABAD
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 716/AHD/2025[2012-13]Status: DisposedITAT Ahmedabad13 Aug 2025AY 2012-13
Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal
For Appellant: Shri P D Shah, ARFor Respondent: Shri Prateek Sharma, Sr. DR
Section 139Section 147Section 148Section 271(1)(c)Section 69
section 271(1)(c) was levied on the amount of Rs. 8,75,000/- which was treated as unexplained investment, and the penalty was computed in accordance with the provisions of the Act.
5. In appeal, CIT(Appeals) dismissed the appeal of the assessee on account of delay in filing of appeal, with the following observations:
“The facts