2013 (9) TMI 970

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... delay) There is a delay of 412 days in re-filing of the appeal. Learned counsel for the respondent submits that they have no objection if the delay in re-filing the appeal is condoned. The application is, accordingly, allowed. ITA 618/2011 1. Despite repeated directions, the appellant has not been able to produce the record. 2. In the present case, the Tribunal has upheld the order of the Co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s.1, 40,83,937/- in his Profit and Loss Account as miscellaneous expenses. The assessing officer by a letter dated 19.8.1999 asked the respondent to file details of all miscellaneous expenses exceeding Rs.5000/-. Details were filed by the assessee vide letter dated 1.2.2000 but in respect of two heads Petty Miscellaneous Expenses and Miscellaneous Balances Written Off amounting to Rs.19,04,980/- a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... The expenses were in fact incurred but the problem and difficulty was in procuring documents/papers from different offices all over India. 4. It has been accepted by the Tribunal that the expenses claimed were day-to-day expenses and written off balances. The corporate office of the respondent at Delhi had kept consolidated accounts and books of accounts were kept in the regional office. The firs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X