BANARSI DAS GUPTA HUF,NEW DELHI vs. INCOME TAX OFFICER WARD 43(6), DELHI, NEW DELHI
In the result, the appeal of the Assessee is allowed
ITA 2277/DEL/2025[2017-18]Status: DisposedITAT Delhi13 Jan 2026AY 2017-18
Bench: Shri M. Balaganesh & Shri Vimal Kumarbanarsi Das Gupta Huf, Vs. Income Tax Officer, B 35, Maharana Pratap Ward-43(6), Enclave, Near Rani Bagh, Delhi New Delhi (Appellant) (Respondent) Pan: Aaahb6825L Assessee By : Shri Ajay Wadhwa, Adv Ms. Ragini Handa, Adv Shri Vaibhav Guta, Adv Revenue By: Shri Ajay Kumar Arora, Sr. Dr Date Of Hearing 09/12/2025 Date Of Pronouncement 13/01/2026
For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri Ajay Kumar Arora, Sr. DR
Section 143(3)Section 263
condone the delay as Assessee was prevented from Banarsi Das Gupta HUF
sufficient cause in not filing the appeal in time. Accordingly, the appeal of the Assessee is admitted for adjudication.
3. The only effective issue to be decided in this appeal is as to whether the Learned CIT(A) was justified in confirming the addition made on account
