2013 (5) TMI 901

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..... , Hyderabad, inter-alia for the assessment years 2007-08 and 2008-09. 2. The CIT(A) has dismissed the appeals of the assessee on the ground that the assessee has not paid the taxes on the returned incomes and therefore, the appeals are not maintainable. 3. The learned counsel for the assessee submitted that there was a search and seizure action under S.132 of the Income-tax Act, in the case .....

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..... er dated 25.5.2012, in ITA Nos.210-211/Hyd/2012, restored the appeals to the file of the CIT(A), with a direction to condone the delay in the payment of taxes on admitted income, which the assessee stated was only on account of late adjustment of the cash seized at time of search by the Revenue towards taxes due from the assessee, for the years under appeal. He submitted that the total tax due on .....

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..... le, to condone the delay in the payment of taxes on admitted incomes of the assessee for the years under appeal, if the cash seized during the course of search has been adjusted against the taxes due, and dispose off the appeals on merits, in accordance with law, after giving reasonable opportunity of hearing to the assessee. 7. In the result, these two appeals of the assessee are allowed for s .....

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