INCOME TAX OFFICER, BHAWANIPATNA vs. RAJESH HANS, KHARIAR ROAD
In the result, appeal of the revenue stands dismissed
ITA 355/CTK/2024[2018-19]Status: DisposedITAT Cuttack23 Sept 2024AY 2018-19
Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalassessment Year : 2018-19 Income Tax Officer, Puruna Income Tax Officer, Puruna Vs. Rajesh Hans, Ward No.189, Rajesh Hans, Ward No.189, Pada, Bhawanipatna, Dist: Pada, Bhawanipatna, Dist: High School Pada, Khariar High School Pada, Khariar Kalahandi Road, Diost: Nuapada Road, Diost: Nuapada Pan/Gir No. No.Atwph 9565 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Partha Nayak, Ca , Ca Revenue By : Shri Sanjay Kumar, Cit Sanjay Kumar, Cit Dr Date Of Hearing : 23/9/202 24 Date Of Pronouncement : 23/9/20 024 O R D E R
For Appellant: Shri Partha Nayak, CAFor Respondent: Shri Sanjay Kumar, CIT
Section 144BSection 147
condone the delay of 18 days and admit the appeal for adjudication.
4. Grounds of appeal raised are as under:
“1. Whether on the facts and circumstances of the cases and in law, the Ld CIT(A) is justified in deleting the addition made by the AOP under the head unexplained money of Rs. 3,40,35,866/- without appreciating