2024 (8) TMI 733

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....ischal .B, Addl. CIT (DR) ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal arises out of order dated 27/09/2023 passed by NFAC, Delhi for assessment year 2021-22. 2. Brief facts of the case are as under: 2.1 The assessee e-filed the return of income for A.Y. 2021-22 on 24.12.2021 declaring total income of Rs. 3,93,650/-. The return was processed by CPC u/s.143(1) of the Act accepting th....

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....d by the Ld.AO. The Ld.AO therefore, concluded the assessment u/s 143(3) of the Act and treated the amount of Rs. 65,19,279/- as income from undisclosed sources and added the same to the total income of the assessee HUF as income from other sources. 2.3 Aggrieved, by the order of the Ld.AO, the assessee filed appeal before the Ld.CIT(A). 2.4 The Ld.CIT(A) considered the submissions of the assess....

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....the action of the Ld.AO in disallowing the agricultural income of Rs. 65,19,279/- and assessing the same as income from undisclosed sources by invoking the provisions of section 56(1) of the Act. 4. Before us, Ld.AR submitted that assessee is not well versed in Income Tax Portal and failed to notice about the notice issued by the department digitally. Hence, he prayed that one more opportunity of....