ITA No. 824/Del/2020 involves an appeal by Agrawal Pathshala Association against the order dated 29.11.2019 of the Commissioner of Income Tax (Appeals)-Ghaziabad relating to Assessment Year 2010-11.
The case centers around cash deposits totaling Rs.29,82,399 in the assessee’s bank account during FY 2009-10, flagged by AIR information. The Assessing Officer issued notices under various sections, leading to an addition under Section 144 r.w.s 147 of the IT Act.
The appeal challenges the penalty imposed under Section 271(1)(c), arguing procedural lapses and lack of opportunity. The Tribunal, upon review, condoned the delay in appeal filing and remanded the case to CIT(A) for fresh adjudication.
The order was pronounced on 13th June, 2023, by Accountant Member Sh. Anil Chaturvedi and Judicial Member Sh. Yogesh Kumar US.
ITA No. 824/Del/2020 – Agrawal Pathshala Association vs. ITO
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