2024 (8) TMI 733 - AT - Income Tax

Assessment u/s 143(3) - treatment amount as income from undisclosed sources - addition to assessee's income HUF as income from other sources - assessee HUF declared agricultural income during the year under consideration and claimed exemption on the same u/s 10(2) - HELD THAT - 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 hearing may be given before the CIT(A). We accede to the request of the AR and remit the issue in dispute to the file of CIT(A) to decide the same afresh after giving an opportunity of hearing to the assessee. Grounds raised by the assessee stands partly allowed for statistical purposes.

Summary

The appeal arose from an order by NFAC, Delhi for assessment year 2021-22. The assessee's agricultural income was disallowed and treated as income from undisclosed sources. The CIT(A) upheld the disallowance, but the Tribunal remitted the issue back for fresh consideration. The appeal was partly allowed for statistical purposes.