SMT BUDHAREEN BAI,BHATAPARA vs. INCOME TAX OFFICER,, BHATAPARA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 157/RPR/2018[2014-15]Status: DisposedITAT Raipur14 May 2019AY 2014-15
Bench: Shri Partha Sarathi Chaudhury & Dr. Mitha Lal Meenaassessment Year : 2014-15 Smt. Budhia Reen Bai, Ito, Near Shitala Mandir, Bhatapara (Cg). Hathanipara Ward, Vs. Bhatapara (Cg) – 493118. Pan : Bxxpb0771Q (Appellant) (Respondent) Assessee By : Shri Vikash Sharma, Adv. Department By : Shri Sanjay Kumar, Addl. Cit Date Of Hearing : 13-05-2019 Date Of Pronouncement : 14-05-2019 O R D E R Per Dr. Mitha Lal Meena, Am :
For Appellant: Shri Vikash Sharma, AdvFor Respondent: Shri Sanjay Kumar, Addl. CIT
Section 143(3)Section 223(2)Section 44ASection 55Section 69A
delay should be condoned and proceed to adjudicate the issue on merits.
4. In this appeal, the assessee has raised the following grounds of appeal :-
“1. On the facts and in the circumstances of the case, the Learned AO has erred on facts and in law in making addition of Rs.55,38,000/- by invoking the provisions of Section
