2025 (3) TMI 2083

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....LALIET KUMAR, J.M: This is an appeal filed by the Assessee against the order of the Ld. CIT(A)/ NFAC, Delhi dt. 22/12/2022 pertaining to Assessment Year 2017-18. 2. In the present appeal Assessee has raised the following grounds of appeal: 1. The Assessee is a Contractor and have taken contracts of PWD and Public Health Department with material. The Assessee filed return of Income C....

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....ipts of contract money of Rs. 53,24,667/- Thus the addition made as per Intimation order dated 27-3-19 is liable to be deleted. 5. That the AO has arrived to the decision merely on the basis of presumption. There is no reference to any document or statement. 6. That the counsel for the Assessee was also hospitalized in the month of October to December 2022 as having severe pain i....

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....der dated 27.03.2019 under Section 143(1) of the Act, adding the entire contract amount of Rs. 53,24,667/- to the income declared by the assessee. This resulted in an addition of Rs. 48,98,667/- (Rs. 53,24,667 - Rs. 4,26,000). 4. Against the order passed by the Ld. AO the assessee went in appeal before the Ld. CIT(A), who has since dismissed the appeal of the assessee on the grounds that the as....

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....d to notices due to the hospitalization of its counsel. 7. Per contra, the Ld. DR supported the order of the CIT(A), stating that the assessee failed to provide any evidence or submissions to substantiate its claim, despite multiple opportunities. Ld. DR also submitted that the addition made by the CPC was in accordance with the provisions of the Income Tax Act, as the assessee did not provide ....