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TMI Blog2000 (9) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... e made a prayer for admission of revised grounds after making it a concise one and that too, he fairly conceded on the additional ground No. 1. Therefore, the only ground remains for consideration is ground No. 2, as the third ground is general in nature. The three additional grounds made by the learned authorised representative on behalf of the assessee are as follows: "(1) For that, on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the second appeal but actually it is not a case of delay to which the learned Departmental Representative fairly agreed and did not raise any objection. Accordingly, we condone the technical delay and admit the appeal. 4. The assessee has claimed a loss of Rs. 3,14,924 due to flood in the month of August, 1989. In support of her claim, she had filed a certificate from the local health officer wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assessee has got compensation towards the loss from the insurance company. 5. In this case, we find one debatable point as to the loss by the assessee which was denied to him on the basis of certificate obtained from the executive officer. The AO does not deny that there was a flood. The AO does not find any contradictory evidence that there was no police enquiry. The AO failed to disprove by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken. Without going through the details of the case laws cited by the assessee, and with all respects and regards to the cited decisions of the different Courts, we do not feel any necessity to discuss the same at length. Appreciating the stand taken by the assessee in an extraordinary situation like that of the instant case, we do not have any hesitation to decide the issue in favour of the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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