BASKARAN,TRICHY vs. DCIT,CIRCLE-1, TRICHY
In the result, the appeal filed by the assessee is allowed for statistical purposes
ITA 201/CHNY/2023[2013-14]Status: DisposedITAT Chennai09 Jun 2023AY 2013-14
Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.201/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 Baskaran, Vs. The Deputy Commissioner Of 5, Ii Floor, Chitra Complex Trichy, Income Tax, Circle I, Trichy 620 002. No. 44, Williams Road, Cantonment, Thiruchirappalli 620 001. [Pan:Aadhb7838N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Sarangan, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R 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 22.12.2022 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2013-14 On 01.10.2013 Admitting Income Of ₹.13,23,700/-. This Case Was Selected For Scrutiny Under The Cass. A Notice Under Section 143(2) Of The Income Tax Act, 1961 [“Act” In Short] Was Issued On 02.09.2014 & Served On The Assessee On 03.09.2014. 2
For Appellant: Shri A. Sarangan, AdvocateFor Respondent: Shri P. Sajit Kumar, JCIT
Section 143(2)Section 143(3)Section 194ISection 40a
section 194I and 194C of the Act respectively.
3. The assessee preferred further appeal before the ld. CIT(A) with a delay of 325 days in filing the appeal before the ld. CIT(A). The ld. CIT(A) rejected the appeal of the assessee by not condoning
