9911796707
TMI Blog2025 (1) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid appeal has been filed by the assessee against order dated 06/08/2024 passed by NFAC, Delhi for the quantum of assessment u/s. 147 r.w.s. 144 of the Act for the A.Y.2018-19. 2. In the grounds of appeal, assessee has raised the following grounds:- 1. On facts, in circumstances of the case and in law, the learned CIT-A, National Faceless Appeal Centre erred rejecting the condonation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the learned CIT-A, National Faceless Appeal Centre erred in confirming fees for default in furnishing return of income u/s 234F of Income Tax Act, 1961 amounting to Rs. 10,000/-. 6.The appellant craves leave to add, alter, modify or delete any of the above Grounds of Appeal. 3. The brief facts are that assessee is an individual who is a house-wife and has not filed any return of income as she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding that there was a delay in filing of appeal about 227 days. It has been informed that assessee could not receive order of ld. AO itself and therefore, assessee was not even aware of such order being uploaded in ITBA portal, because assessee being a house-wife was not aware of any such proceedings and she was not filing any regular return of income. 5. Regarding addition made in her hand, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so from the son through his remittance in the bank account from US. 6. Since the assessment has been decided exparte, therefore, in the interest of justice, the matter is restored for the limited purpose that in so far as investment in one property for Rs. 1,02,66,200/- which has been accepted to be invested by her son Shri Gajanan Sudhir Hotkar, then no addition should be made; and secondly, as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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