INCOME TAX APPELLATE TRIBUNAL (DEHRADUN BENCH)
ATUL KUMAR AGRAWAL MANPUR ROAD KASHIPUR – Appellant
Versus
NATIONAL E-ASSESSMENT CENTRE NEW DELHI – Respondent
IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER &
SHRI MANISH AGARWAL, ACCOUNTANT MEMBER [THROUGH VIRTUAL MODE]
ITA No.19/DDN/2025 [Assessment Year: 2018-19]
ORDER PER MANISH AGARWAL, AM :
Mr. Atul Kumar Agarwal Prop.M/s. R.K. Industries, Manpur Road, Kashipur, U.S. Nagar, Uttarakhand- 244713 PAN-AAOPA9970H
vs National
e-Assessment Centre, New Delhi
APPELLANT
RESPONDENT
Assessee by
Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv.
Revenue by
Shri Amar Pal Singh, Sr.DR
Date of Hearing
13.11.2025
Date of Pronouncement
16.01.2026
The present appeal is filed by the assessee against the order dated 04.12.2024 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. NFAC/2017-18/10235798 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 15.03.2023 passed u/s 147 r.w.s. 144B of the Act pertaining to Assessment Year
2018-19.
2. Brief facts of the case are that assessee filed his return of income on 15.08.2018, declaring total income at INR 5,81,560/-.
The case of the assessee was re-opened u/s
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