2024 (10) TMI 240

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..... For the Assessee : Shri Manoj G. Moryani For the Revenue : Shri Abhay Y. Marathe ORDER The assessee has filed the aforesaid appeal challenging the impugned order dated 08/02/2023, passed by the learned Commissioner of Income Tax (Appeals) 3, Nagpur, [ learned CIT(A) ], for the assessment year 2020 21. 2. Following grounds have been raised by the assessee: 1. The order passed U/s. 143(3) is illegal, invalid and bad in law. 2. The learned Commissioner of Income Tax (Appeals)-3, Nagpur erred in confirming addition of Rs. 1,27,074/- is unjustified, unwarranted and excessive. 3. The learned Commissioner of Income Tax (Appeals) 3, Nagpur erred in confirming addition made by the learned assessing officer under the head income from business is ill .....

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..... g the present appeal by the assessee. The assessee has filed application dated 08/09/2023, seeking condonation of delay which is also supported by a duly sworn affidavit. As per the learned Authorised Representative s own admission, the delay in filing the second appeal before the Tribunal lies on the part of the learned Authorised Representative and not the assessee and since the balance of convenience lies on the part of the assessee, therefore, I am of the opinion that the assessee s appeal cannot remain un admitted due to the fault on the part of the learned A.R. representing the assessee. However, despite the delay, in the interest of justice, I am of the opinion that the assessee is prevented in filing its appeal belatedly and thus th .....

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..... ctions with Kamnani Group of Nagpur during previous year relevant to Asstt. Year 2020-21. The assessee has also raised strong objection on issue of notices. The assessee submitted that Shri Ajay Kamnani, is not known to assessee and assessee not knowing any business concern of Kamnani Group. In the notice it is mentioned that Shyam Bhai but the name of the assessee is Shyamkumar Chandulal Sugandh and not Shyambhai as stated in jotting and noting. It was submitted that the assessee has neither made sales nor made any cash transaction with Kamnani Group. The Assessing Officer has not accepted the contention of the assessee and relied on the basis of loose paper bundle found at the premises of Shri Ajay Kamanani, which is showing some Shyambha .....

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