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TMI Blog2012 (9) TMI 844X X X X Extracts X X X X X X X X Extracts X X X X ..... d be in the fitness of things that if the assessee approaches the Tribunal with an appeal against the said order the same would be considered having regard to the totality of the facts and if any application for condonation of delay is made the same shall be considered and the appeal will be heard. - ITA 430/2012 - - - Dated:- 19-9-2012 - MR. S. RAVINDRA BHAT MR. R.V. EASWAR JJ. Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 115WE of the Act was assessed. The assessee carried the matter in appeal to the CIT(A) in two separate appeals; Appeal No.145/2008-09 pertains to the additions and disallowances made in the regular proceedings under Section 143(3) of the Act and Appeal No.157/2008-09 pertains to the disallowances under the FBT. The CIT (Appeals), apparently unmindful of the pendency of the two appeals dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hieved finality, as the same had not been appealed. The confusion in this case was the consequence of the CIT (Appeals) treating the Appeal No.145/2008-09, as a composite one and encompassing the FBT issues, whereas the reality was that a separate appeal (Appeal No.157/2008-09) was pending and was subsequently disposed of. This error was not pointed out to the Tribunal. In these circumstances, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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