RAHUL KHINDRI,AMRITSAR vs. INCOME TAX OFFICER WARD-1 (1), AMRITSAR
In the result, Assessee’s appeal is allowed
ITA 37/ASR/2024[2021-22]Status: DisposedITAT Amritsar10 Mar 2025AY 2021-22
Bench: Shri Udayan Das Gupta & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 37/Asr/2024 निर्धारण वर्ा / Assessment Year : 2021-22 Rahul Khindri, बनाम A.O., Cpc, 2157, Bazar Sirki Banda, Banglore Katra Dullo, Amritsar Indra Nagar, 143001 स्थधयी लेखध सं./Pan No: Apfpk9150F अपीलधथी/Appellant प्रत्यथी/Respondent ( Hybrid Hearing ) निर्धाररती की ओर से/Assessee By : Shri Rohit Kapoor, Ca रधजस्व की ओर से/ Revenue By : Mrs. Neelam Sharma, Sr.Dr सुिवधई की तधरीख/Date Of Hearing : 23.12.2024 उदघोर्णध की तधरीख/Date Of Pronouncement : 10.03.2025 आदेश/Order Per Krinwant Sahay, Am: Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 31.07.2023 Passed By Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi. 2. Grounds Of Appeal Are As Under:- 1. That The Ld. C1T(A) Vide Order U/S 250(6) Dated 31.07.2023 Has Erred In Confirming The Action Of The Ao In Not Providing The Benefit Of Lower Tax As Per Section 115Bac Due To The Fact That Form 10 Ie Was Not Filed Before The Due Date Of Filing Of Return U/S 139(1) I.E. 31.12.2021. 37-Asr-2024 Rahul Khindri, Amritsar 2
For Appellant: Shri Rohit Kapoor, CAFor Respondent: Mrs. Neelam Sharma, Sr.DR
Section 115BSection 139(1)Section 143(1)Section 250(6)
condonation of delay.
6. Brief facts of the case, as per the Assessee are as under:-
The Assessee Rahul Khindri was an individual during the year under consideration, the Assessee had earned salary income amounting to Rs. 4,78,250/- and income from other sources amounting to Rs. 9,83,834/- which is duly disclosed in the return of income
