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INCOME TAX APPELLATE TRIBUNAL (JAIPUR BENCH)
DR. S. SEETHALAKSHMI, JM, SHRI RATHOD KAMLESH JAYANTBHAI, J
M/s Kanhiya Lal Prakash Chand – Appellant
Versus
Income Tax Officer, Ward-5(4), Jaipur – Respondent
| Table of Content |
|---|
| 1. assessment year and grounds of appeal. (Para 1 , 2) |
| 2. delay in filing appeal and its justification. (Para 3 , 4 , 5) |
| 3. details of income tax return and assessment process. (Para 6 , 7) |
| 4. arguments regarding cash deposits and the validity of additions. (Para 8 , 9 , 10 , 11) |
| 5. final decision on the appeal. (Para 12) |
ORDER
By way of present appeal the above-named assessee challenges the order of the learned Commissioner of Income Tax (Appeals) -4, Jaipur dated 27/03/2024 [ for short CIT(A) ]. That order of the ld. CIT(A) relates to the assessment year 2017-18. Ld. CIT(A) passed that order because the assessee challenges the order of assessment dated 18.12.2019 passed under section 144 of the Income Tax Act,[ for short Act ] by ITO, Ward-5(4), Jaipur [ for short AO] before him.
2. The assessee assailed the present appeal on the following grounds: -
“1. No books of accounts were present with the AO for making an addition under section 68 of the Income Tax Act:
That the books of accounts being was maintained by the accountant of the Assessee in a special software which is used by the traders throughout the Surajpole Mandi, and since the accountant was not present on the da
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