SHRI AMRIT RAJ GUPTA,BILASPUR vs. INCOME TAX OFFICER, WARD-1(1), BILASPUR, BILASPUR
In the result, appeal of the assessee is partly allowed
ITA 26/RPR/2023[2013-14]Status: DisposedITAT Raipur23 Aug 2023AY 2013-14
Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.26/Rpr/2023 निर्धारण वर्ष /Assessment Year: 2013-14 Shri Amrit Raj Gupta Vs Income Tax Officer Ward No.25 Ward-1(1) Hatri Chowk Bilaspur Juna, Bilaspur Chattisgarh- 495 001 Pan No. Apmpg 1659Q (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. निर्धारितीती की ओर से /Assessee By : Shri Sunil Kumar Agarwal & Smt. Laxmi Sharma, Cas राजस्व की ओर से /Revenue By : Shri Satya Prakash Sharma, Sr. Dr सुनवाई ाई की तारीख / Date Of Hearing : 17/08/2023 घोषणाणा की तारीख/Date Of Pronouncement : 23/08/2023 आदेश / O R D E R Per Arun Khodpia, Am : The Captioned Appeal Of The Assessee Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi, U/S 250 Of Income Tax Act, 1961 Dated 23.11.2022 For Assessment Year 2013-14, Arose From The Order U/S 144/147 Of The I.T. Act, 1961 Framed By The Assessing Officer, Ito, Ward- 1(1), Bilashpur Dated 19.11.2018. The Grounds Of The Appeal Raised By The Assessee Are As Under: “1. On The Facts & Circumstances Of The Case, The Ld. Cita) Has Erred In Sustaining The Addition Of Rs.58,00,000/- Made By The Ld. Ao On Account Of Undisclosed Income Being Capital Gain. 2. The Appellant Craves Leave, To Add Urge, Alter, Modify Or Withdraw Any Ground/S Before Or At The Time Of Hearing.”
For Appellant: Shri Sunil Kumar Agarwal & Smt. LaxmiFor Respondent: Shri Satya Prakash Sharma, Sr. DR
Section 144Section 147Section 148Section 250
undisclosed income being capital gain.
2. The appellant craves leave, to add urge, alter, modify or withdraw any ground/s before
