NEERAJ SINGHAL,DEHRADUN vs. DCIT ACIT CEN CIR , DDN , DEHRADUN
In the result, the appeal of the assessee is allowed
ITA 124/DDN/2024[2021-22]Status: DisposedITAT Dehradun09 Apr 2025AY 2021-22
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Neeraj Singhal, Vs. Dcit/Acit, Haripur, Kalsi, Dehradun, Central Circle, Uttarakhand Dehradun (Appellant) (Respondent) Pan: Apzps7059D Assessee By : Shri Harshit Gupta, Ca Revenue By: Shri S. K. Chaterjee, Cit Dr Date Of Hearing 19/03/2025 Date Of Pronouncement 09/04/2025
For Appellant: Shri Harshit Gupta, CAFor Respondent: Shri S. K. Chaterjee, CIT DR
Section 132Section 139(1)Section 143(3)Section 292CSection 40A(3)Section 69Section 69C
condone the delay and admit the appeal of the assessee for adjudication.
3. The assessee is has raised the following grounds of appeal:-
“1) The learned CIT (Appeals) has erred both in law and on facts by making an addition based on an image recovered from the mobile phone of a third party i.e. Sh. Anuj Kumar Singhal. This action
