VIBHA SUBHASH SINGH,KHARGHAR vs. ITO WARD-2(2), KALYAN
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 3740/MUM/2023[2013-14]Status: DisposedITAT Mumbai29 Feb 2024AY 2013-14
Bench: Shri Kuldip Singh & Shri Amarjit Singhvibha Subhash Singh Vs. Income Tax Officer- 1601 Viswahans, Sector Nfac, Ward 2(2) 35D, Near Bank Of India, Mohan Plaza, 2Nd Floor, Kharghar – 410210 Wayale Nagar, Khadakpada, Kalyan (W), Kalyan - 421301 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No:Apsps5258R Appellant .. Respondent Appellant By : Rajeev Waglay Respondent By : S. Arunkumar Date Of Hearing 28.02.2024 Date Of Pronouncement 29.02.2024 आदेश / O R D E R Per Amarjit Singh (Am): This Appeal Filed By The Assessee Is Directed Against The Order Passed By The Ld. Cit(A) Nfac, Dated 07.08.2023 For A.Y. 2013-14. The Assessee Has Raised The Following Grounds Before Us: “I. Confirming The Addition Of Rs. 24,97,500 U/S. 69 Of Income Tax Act, 1961 On The Ground That The Appellant Had Neither Tendered The Income Tax Return Nor The Details Of Investment As Stated By The Assessing Officer Without Appreciating The Fact That The Appellant Had Filed The Return Of Income In Response To Notice U/S. 148 On 21.9.2021 Under Acknowledgment No. 550248700210921 & That This Return Was Very Much Available On Income Tax Portal. Ii. Confirming The Above Addition Without Appreciating The Fact That When The Appellant Had Invested Of Rs. 14,00,000 Only In The Property, Higher Value Could Not Have Been Attributed To The Appellant Without Any Basis.
For Appellant: Rajeev WaglayFor Respondent: S. Arunkumar
Section 139(1)Section 144Section 147Section 148Section 250Section 69
35D, Near Bank of India,
Mohan Plaza, 2nd Floor,
Kharghar – 410210
Wayale Nagar,
Khadakpada, Kalyan (W),
Kalyan - 421301
स्थायी लेखा सं./जीआइआर सं./PAN/GIR No:APSPS5258R
Appellant
..
Respondent
Appellant by :
Rajeev Waglay
Respondent by :
S. Arunkumar
Date of Hearing
28.02.2024
Date of Pronouncement
29.02.2024
आदेश / O R D E R
Per Amarjit Singh (AM):
This appeal filed by the assessee
