ASHOK KUMAR CHAUHAN,SHIMLA vs. DCIT CIRCLE SHIMLA, SHIMLA
In the result, the appeals of the assessee are allowed for statistical purposes
ITA 412/CHANDI/2025[2013-14]Status: DisposedITAT Chandigarh12 Feb 2026AY 2013-14
Bench: the learned CIT(A). It is noted that two appeals were filed—one in physical form and another electronically. The learned CIT(A) dismissed the first appeal on the ground of non-prosecution and subsequently dismissed the electronically filed appeal treating the same as infructuous, without adjudicating the issues on merits.5. Against the order of the Ld. CIT(A) the assessee preferred an appeal before the Tribunal.
For Appellant: Shri Vishal Mohan, Sr. Advocate with Shri Parveen Sharma, AdvocateFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 143(3)Section 24Section 80C
section 80C of the Income Tax
Act,1961. 5. That the order of the Ld. Commissioner of Income Tax (Appeals) NFAC and Ld. Assessing Officer is bad in law.
3. Briefly, the facts of the case are that the assessee is an individual engaged in business activities. For the Assessment Year 2013-14, the assessee filed the return of income
