Bench: Shri Sanjay Garg & Shri Rajesh Kumari.T.A. No.8/Ran/2022 Assessment Year: 2018-19 Manu Kumar Shahi…….…..…………..…...…......................……...…..….. Appellant 94, East Plant Basti, Burmanines, Jamshedpur, Jharkhand-831007. [Pan: Barps6204E] Vs. Ito, Ward-2(3), Jamshedpur.……………………….……….…………….. Respondent Appearances By: Shri Nitin Pasari, Adv., Appeared On Behalf Of The Appellant. Shri Pranob Kumar Koley, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : March 01, 2023 Date Of Pronouncing The Order : April 28, 2023 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 16.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

Section 143(1) on 1 I.T.A. No.8/Ran/2022 Assessment Year: 2018-19 Manu Kumar Shahi 22.08.2019 of the Act by making impugned demand of Rs. 2,97,254/-. The claim of the assessee is that the assessee had suo moto added the amount of Rs.8,40,403/- by computing his income in the revised return of income on account of belated