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388-Day Delay Condoned; Case Remanded for Fresh Hearing
Case Law Details
- Case Name
- Yashpal Tyagi Vs ITO (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2012-13
- Courts
- All ITAT, ITAT Delhi
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Yashpal Tyagi Vs ITO (ITAT Delhi)
388-Day Delay Condoned — Delhi ITAT Restores Reassessment Appeal Hit by One-Notice CIT(A) Order
The Delhi ITAT (E Bench) allowed the appeal of Shri Yashpal Tyagi (AY 2012-13) for statistical purposes, condoned a delay of 388 days, and set aside the order of the CIT(A), NFAC, restoring the matter for fresh adjudication on merits.
The assessment was completed u/s 143(3) r.w.s. 147, making additions of ₹15.30 lakh as unexplained cash deposits and ₹2.39 crore as income from other sources, based on AIR information from PNB. The CIT(A) dismissed the appeal wit...

