2023 (5) TMI 270

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....r De, AR For the Revenue : Smt. Ranu Biswas, Addl. CIT, Sr. DR ORDER PER SONJOY SARMA, JM: This appeal filed by the assessee pertaining to A.Y. 2014-15 is directed against the order of ld. CIT(A) dated 30.03.2022 which is arising out of assessment order framed u/s 143(3) of the I.T. Act dated 31.12.2016. The assessee has taken the following grounds of appeal: "i. Additions mad....

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....come is part and parcel of total income related with members and can never be associated with taxable income and hence pray the same addition of Rs. 184120/- may please be deleted." 2. At the outset, we find that there is a delay of 226 days in filing of the appeal by the assessee. We after perusing the petition for condonation are convinced that the assessee was prevented by sufficient cause f....

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....n taken into consideration for deduction u/s 80P of the Act. However, the ld. AO due to want of any reasonable explanation from the assessee added a sum of Rs. 1,84,018/- in the hands of assessee as income from other sources by not allowing any deduction on the alleged sum of Rs. 1,84,018/-. 4. Aggrieved by the above order, assessee preferred an appeal before the ld. CIT(A). However, the ld. CI....

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....e AO may be deleted and consequently order of ld. CIT(A) may also be set aside. 6. On the other hand, ld. DR relied on the order passed by the authority below and objected to the prayer made by the ld. AR of the assessee. 7. We have carefully considered the rival submission in the light of the fact, the assessee has claimed deduction of interest from staff welfare fund and interest income fr....