DINESHWAR PRASAD,SARVADYA KAMLA APARTMENT, BORING ROAD vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, PATNA, NOT KNOWN
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 250/PAT/2025[2014-15]Status: DisposedITAT Patna01 Sept 2025AY 2014-15
Bench: Shri Sonjoy Sarma & Shri Rakesh Mishrai.T.A. No.250/Pat/2025 Assessment Year: 2014-15 Dineshwar Prasad.………………………. …………………....Appellant Sarvadya Kamla Apartment, An Path, North S K Puri, Boring Road, Patna - 800013. [Pan: Acwpp8473C] Vs. Dcit, Circle-4, Patna…..…..……………..………………….…..... Respondent Appearances By: Shri S.S.P Singh, Fca Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 18, 2025 Date Of Pronouncing The Order : September 1St, 2025 आदेश / Order Per Sonjoy Sarma: This Appeal By The Assessee Is Directed Against The Order Dated 21.02.2023 Passed By The Nfac, Delhi Under Section 250 Of The Income-Tax Act, 1961. 2. At The Outset, It Is Noted That There Is A Delay Of 749 Days In Filing The Present Appeal Before The Tribunal. The Assessee Has Filed A Condonation Petition Explaining The Reasons Or Such Delay. After Considering The Submissions & Materials On Record, We Are Satisfied That There Was Reasonable Cause For The Delay In Filing The Appeal. Accordingly, The Said Delay Is Condoned & The Appeal Is Admitted For Adjudication.
Section 250Section 69
capital gain and other source and filed his return of income for the assessment year 2014-15 by declaring a total income of Rs.8,87,760/-. Subsequently, the case was selected for limited scrutiny through CASS and notice under Sections 143(2) and 142(1) were issued calling for details and documents in respect of cash deposits of Rs.56
