9911796707
TMI Blog2014 (8) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... ndonation of delay – Affidavit not furnished before CIT(A) – Held that:- Assessee has filed the appeal before the CIT(A) with a delay of 12 days - assessee has explained the cause of delay and requested for condoning the delay - The affidavit has been filed for the first time and was not filed before the CIT(A) before whom the delay has occurred – thus, the matter is to be remitted back to the CIT(A) for the purpose of considering condonation of delay and hearing the appeal on merit – Decided in favour of Assessee. - ITA Nos. 382 & 386/Hyd/2013 - - - Dated:- 1-8-2014 - Shri B. Ramakotaiah And Shri Saktijit Dey,JJ. For the Petitioner : Shri P. Murali Mohan Rao For the Respondent : Shri R. Mohan Reddy ORDER Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sions of the assessee and examining the details submitted before him allowed an amount of ₹ 17,95,390/- out of the total deferred revenue expenditure of ₹ 49,79,098/- claimed by the assessee. Not being satisfied with the relief granted by the CIT(A), the assessee filed appeal before the ITAT. The ITAT after considering submissions of the parties disposed of the appeal by remitting the matter back to the AO for considering afresh. 3. In course of assessment proceeding taken up in pursuance to the direction of the ITAT, as noted by the AO, assessee expressed his helplessness to furnish any evidence in consonance with its claim in respect of agro based products and expenses for marketing of the same, the AO, therefore, added the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral opportunities to the assessee to represent his case, which assessee has not availed, however, considering the nature of dispute and in the interest of justice, we are inclined to grant one more opportunity to the assessee to represent his case before the CIT(A). In view of the above, we set aside the order of CIT(A) and remit the matter back to his file for considering afresh after affording a reasonable opportunity of being heard to the assessee. If the assessee fails to comply to any notice and does not appear before the CIT(A) to represent his case and substantiate the claim made with proper documentary evidence, then, the CIT(A) would be at liberty to decide the issue as per his own wisdom and on the basis of material available on r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereas, the assessee has falsely represented that the order was served on 14/01/2011. As noted by the CIT(A), since assessee did not appear and clarify the issue, he dismissed the appeal inlimine without condoning the delay. 11. We have heard the parties and perused the orders of the revenue authorities as well as the other materials on record. At the time of hearing before us, the learned AR has submitted an affidavit sworn on 19/03/2013 by one Shri P.V. Ramana Reddy, director of the assessee company by stating the cause of delay, as under: I. P.V. Ramana Reddy, Director of M/s Handum Industries Ltd., do hereby solemnly affirm and state as under: The Assessment order of M/s Handum Industries Ltd., for the AY 2008-09 was served on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
