MALINI,THIRUNINDRAVUR vs. ACIT, NCC-22(1), TAMBARAM
In the result the appeal of the assessee is allowed
ITA 2362/CHNY/2024[2018-19]Status: DisposedITAT Chennai27 Mar 2025AY 2018-19
Bench: Shri Duvvuru Rl Reddyand Shri S.R. Raghunathaआयकरअपीलसं/.Ita No.:2362/Chny/2024 िनधा"रणवष"/Assessment Year:2018-19 Malini, The Assistant Commissioner Of 7, Ganapathy Puram, Near Vs. Income Tax, Ragvendra Nagar, Periyapalayam Non Corporate Circle 22(1), (Tbm), Road, Thiruninravur 602 024, Chennai. Tamil Nadu. [Pan: Ajspm-9167-B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri D. Anand, Advocate ""यथ"क"ओरसे/Respondent By : Ms. Gauthami Manivasagam, Jcit सुनवाईक"तारीख/Date Of Hearing : 24.03.2025 घोषणाक"तारीख/Date Of Pronouncement : 27.03.2025 आदेश/ O R D E R Per Duvvuru Rl Reddy, Vice-: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 25.06.2024 Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Called ‘The Act’). The Relevant Assessment Year Is 2018-19. 2. We Find That This Appeal Is Filed With A Delay Of 17 Days. The Assessee Filed A Petition For Condonation Of Delay Explaining Reasons For The Said Delay & Prayed For Condonation Of That Delay. On Perusal Of The Condonation Petition & Upon Hearing The Ld. Ar & Ld. Dr, We Find That The Reasons Explained By The Assessee Are Bonafide & Therefore, The Delay Is Condoned & Admitted The Appeal For Adjudication.
For Appellant: Shri D. Anand, AdvocateFor Respondent: Ms. Gauthami Manivasagam, JCIT
Section 142(1)Section 143(2)Section 145ASection 250Section 56(2)(viii)Section 57
section 145A(b) of the Act. So far as addition made towards unsecured loan is concerned, the ld. CIT(A) gave relief to the assessee, on that the Revenue has not preferred any appeal before the ITAT.
6. On being aggrieved against confirmation of the addition made by the Assessing Officer, the assessee preferred an appeal before the ITAT
