Case Law Details
Case Name : Vikas Sharma Vs ACIT (ITAT Delhi)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Delhi
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Vikas Sharma Vs ACIT (ITAT Delhi)
ITAT Delhi held that dismissal of appeal by CIT(A) for non-prosecution and confirmed the order of the AO as no submissions were made on behalf of the assessee. Accordingly, matter restored to CIT(A).
Facts- Assessee is an individual engaged in the business of trading of Cements & Fabrics and building contractor. Various additions were made during assessment. CIT(A) dismissed the appeal. Being aggrieved, the present appeal is preferred, however, with delay of 71 days.
Conclusion- Held that there is
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