DEVENDRA SINGH CHEEMA,NAINITAL vs. ITO, WARD-2(3)(1), NAINITAL
In the result, the appeal of the assessee is dismissed
ITA 1/DDN/2024[2020-21]Status: DisposedITAT Dehradun09 Apr 2025AY 2020-21
Bench: Shri Satbeer Singh Godara & Shri M. Balaganesh(Through Video Conferencing) Devendra Singh Cheema, Vs. Ito, Bisht Bhawan Compound, Ward-2(3)(1), Tallital, Nainital, Nainital Uttarakhand (Appellant) (Respondent) Pan: Adupc2094D Assessee By : Shri Pavan Kumar Nath, Adv Revenue By: Shri Amar Pal Singh, Sr. Dr Date Of Hearing 20/03/2025 Date Of Pronouncement 09/04/2025
For Appellant: Shri Pavan Kumar Nath, AdvFor Respondent: Shri Amar Pal Singh, Sr. DR
Section 143(3)Section 68
delay is hereby condoned and appeal of the assessee is admitted for adjudication.
Devendra Singh Cheema
3. The only effective issue to be decided in this appeal is as to whether the ld CIT(A) was justified in confirming the addition of Rs. 2,55,000/- made by the ld AO u/s 68 of the Act in the facts