SHRI NARESH RAMJI BHANUSHALI,GANDHIDHAM vs. THE ITO, WARD-1, GANDHIDHAM
In the result, assessee’s appeal is allowed for statistical purposes
ITA 295/RJT/2019[2013-14]Status: DisposedITAT Rajkot28 Feb 2023AY 2013-14
Bench: Smt.Annapurna Gupta & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 295/Rjt/2019 ("नधा"रण वष" / Assessment Year : 2013-14) Shri Naresh Ramji The Income Tax Officer, बनाम/ Bhanushali Ward-1, Gandhidham Vs. T. No.1, Plot No.257, Ward 8A, Gandhidham "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aewpb8042H .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर से /Appellant By : Shri Chetan Agarwal, A.R. ""यथ" क" ओर से / Shri V. J. Boricha, D.R. Respondent By : सुनवाई क" तार"ख / Date Of 12/12/2022 Hearing घोषणा क" तार"ख /Date Of 28/02/2023 Pronouncement O R D E R Per Ms. Madhumita Roy - Jm: The Instant Appeal At The Instance Of The Assessee Is Directed Against The Order Dated 24.07.2019 Passed By The Commissioner Of Income Tax (Appeals) – 2, Rajkot (‘The Cit(A)’), Arising Out Of The Assessment Order Dated 09.02.2016 Passed By The Learned Ito, Ward-1, Gandhidham Under Section
For Appellant: Shri Chetan Agarwal, A.R
Section 40A(3)Section 69C
delay is condoned.
3. We have heard the rival submissions made by the respective parties and we have also perused the relevant materials available on record.
4. Before the Ld. AO, the addition was made under Section 69C of the Act for development expenses to the tune of Rs.7,42,396/-, addition of Rs.21,000/- under Section 40A
