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 the delay in filing the appeal as no sufficient cause was shown
