RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

reassessment proceedings negatory and without jurisdiction. Therefore, the impugned reopening notice under section 148 I.T.A. No. 26/GTY/2025 Rajulhoubienuo Angami as well as the consequential proceedings under section 147 of the Act must be quashed. 5. That in the facts and circumstances of the case and in law, the impugned addition of INR 77.99,220 made under section